1. The Defendant imposed acquisition tax of KRW 59,225,960 on Plaintiff A on February 13, 2017 and special rural development tax of KRW 5,034,640, respectively.

1. Details of the disposition;

A. Status 1 of the Plaintiffs is Da Co., Ltd. (hereinafter “D”).

(2) On August 10, 2007, the Plaintiff is currently a representative director of D (the representative director of D was Nonparty E at the time of the establishment of the company, and the Plaintiff was appointed to the representative director on November 29, 2016 and completed registration on December 1, 2016, and the present representative director of D is E and Plaintiff A), and Plaintiff B is the Plaintiff’s internal director as the wife of Plaintiff A, and Plaintiff C is the Plaintiff’s sentence.

(b) Since D’s establishment, the changes in shares are as listed below.

On August 10, 2007, 201 April 10, 2008 (as at the time of establishment) April 16, 2008, December 4, 2008, 201, December 31, 201, 31, on December 31, 201, 201, the owner of 30 August 10, 2007 (as at the time of establishment) and the shareholding ratio of 840 40 128 40 40 24848 - 240 - 310 - 50 - 310 - 50 - 310 - - 630 - - 64 - 8 - 20 - 9 - 6 - 8 - 9 - 6 - 9 - 6 - 8 - 9 - - 6 - 9 - - - - 8 - - - - 9 - - - 9 - - - - - - - - ;

C. On February 13, 2017, the Defendant imposed taxation on the Plaintiffs: (a) acquired all D’s stocks owned by Plaintiff A on December 31, 2014; and (b) held 100% of D’s stocks as of December 31, 2014; and (c) became an oligopolistic shareholder (Article 7(5) of the Local Tax Act and Article 46 subparag. 2 of the Framework Act on Local Taxes) on the ground that the Plaintiff became an oligopolistic shareholder (Article 4,190,615,886 won of D’s real estate (Article 2,507,942,942,00 won of land value of KRW 1,641,60,609,756 won of the automobile value of KRW 41,063,130 of the automobile value of KRW 59,225,960,50 of the acquisition tax, special rural development tax, KRW 5,303,536,530