1. Acquisition tax imposed by the Defendant on the Plaintiff on January 6, 2015, KRW 1,867,788,110, and local education tax; KRW 186,778,810, as well as KRW 186,78, and810.

1. Details of the disposition;

A. A. A real estate investment trust contract, real estate acquisition, and acquisition tax reduction and exemption 1) is a trust business entity prescribed by the Plaintiff’s Capital Market and Financial Investment Services and Capital Markets Act. On December 21, 2012, a collective investment business entity prescribed by the B Capital Market and Financial Investment Services and Capital Markets Act (hereinafter “instant collective investment company”).

B) Between the Plaintiff and the Plaintiff, the collective investment company should have the Plaintiff invest and manage the collective investment property trusted to the Plaintiff in accordance with the instructions of the collective investment company in this case. Of the property, more than 100-50 of the property is invested and operated in real estate, and the beneficiary is less than 50 persons. The former Financial Investment Services and Capital Markets Act (amended by Act No. 11845, May 28, 2013; hereinafter “former Financial Investment Services and Capital Markets Act”).

(1) Article 9(18)1, Article 9(19), Article 188, and Article 229 subparag. 2 of the Act on the Management of Real Estate Investment Trusts in the form of an investment trust under Article 9(18)1, Article 9(19), and Article 229 subparag. 2

(1) The trust agreement to establish the instant trust agreement was concluded (hereinafter “instant trust agreement”).

2) However, prior to the instant trust agreement, the beneficiary certificates of the instant investment trust were already sold to the beneficiaries, and the instant collective investment company received the sales proceeds, and paid the principal of the trust as the sales proceeds to the Plaintiff on the day of the instant trust agreement.

3) The Plaintiff is the trust principal, etc. paid on December 24, 2012, and real estate of Seocho-gu Seoul Metropolitan Government D and E, and 21 real estate (hereinafter “instant real estate”).

(4) The Plaintiff acquired the instant real estate under Article 120(4)2 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”) while reporting the acquisition tax, special rural development tax, and local education tax (hereinafter “acquisition tax, etc.”) on the instant real estate to the Defendant.