1. On September 22, 2014, the Defendant rendered a disposition to refuse an application for rectification of the comprehensive real estate holding tax for the Plaintiff in 2011.

1. Details of the disposition;

A. On December 15, 2011, the Plaintiff reported and paid KRW 71,831,70 of the comprehensive real estate holding tax for the year 201 and KRW 14,366,340 of the Special Rural Development Tax for real estate owned by the Defendant as of June 1, 2011, which was the tax base date for comprehensive real estate holding tax for the year 201.

Since the Plaintiff’s Comprehensive Real Estate Tax Act (amended by Act No. 9273 of Dec. 26, 2008) maintains the same contents as to the issue of this case, in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the Act after the amendment, the Plaintiff’s gross real estate holding tax (amended by Presidential Decree No. 21293 of Feb. 4, 2009) is maintaining the same contents as to the issue of this case after the amendment, and thus, Articles 4-2, 5-3(1) and (2) of the Enforcement Decree of the Comprehensive Real Estate Tax Act and Enforcement Rule of the Gross Real Estate Holding Tax Act [the amended by Ordinance of the Ministry of Strategy and Finance No. 102 of Sept. 23, 2009 (hereinafter “Enforcement Rule of the amended Enforcement Rule”).

) The method of preparation in attached Form 3 (Attachment 3) was calculated according to the formula of “the fair market price of comprehensive real estate holding tax - the fair market price ratio of comprehensive real estate holding tax 】 the fair market price ratio of property tax x the standard tax rate of property tax (hereinafter “the formula of the amended Enforcement Rule”).

B. On September 17, 2014, the Plaintiff filed a request for correction stating that the amount of property tax deducted to the Defendant should be calculated according to the formula of “(public notice price - tax base amount) 】 fair market value ratio of property tax x standard tax rate of property tax x property tax. Therefore, the Plaintiff filed a request for correction stating that the amount of property tax deducted to the Defendant should be refunded KRW 14,937,820 of the comprehensive real estate tax belonging to the year 201 and the special rural and rural development tax 14,366,340 of the comprehensive real estate tax and KRW 14,937,820 of the special rural and rural development tax and KRW 2,987,563

(hereinafter referred to as “instant disposition”). (c) The instant disposition

The plaintiff is dissatisfied with this and on October 17, 2014.