1. Acquisition tax of KRW 269,741,440 imposed on the Plaintiff on July 12, 2017, and local education tax of KRW 15,413,790, and additional tax of KRW 40,576.

1. Details of the disposition;

A. The Plaintiff is a project implementer that implements the “A Housing Redevelopment Improvement Project” (hereinafter “instant project”) at the area of 136,293.90 square meters in Seongdong-gu Seoul Metropolitan Government Seoul.

B. On August 28, 2014, the Plaintiff obtained authorization of a management and disposition plan to supply 2,529 households, including 908 households in lots among the Defendant’s members, 1,171 households in general, 18 households in reserved land, and 432 households in rental housing (hereinafter “instant rental housing”).

(The above management and disposal plan was amended on May 25, 2017 to 915 households in lots and 11 households in reserved land).

On December 15, 2015, the Plaintiff sold the instant rental housing in KRW 100,640,801,000 to the Seoul Special Metropolitan City Mayor.

On November 29, 2016, the Defendant publicly notified the completion of construction of the instant project.

E. On January 31, 2017, the Plaintiff filed an application for exemption from acquisition tax pursuant to Article 74(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 14477, Dec. 27, 2016; hereinafter the same shall apply) with an apartment unit 1,614 households (general unit 1,171 households in lots, reserved land 18 households in reserved land, rental housing 432 households), commercial buildings, officetels, business facilities as “land secured for development recompense and reserved land” and filed a report on the tax base amount of KRW 443,64,201,82,037,650, reduced or exempted tax amount of KRW 12,422,037,650, and KRW 12,032,037,650.

F. On July 12, 2017, the Defendant imposed acquisition tax of KRW 269,741,440, local education tax of KRW 15,413,790, and additional tax of KRW 40,576,030 on the Plaintiff on July 12, 2017, on the ground that the instant rental house is not subject to exemption from acquisition tax under Article 74(1) of the former Restriction of Special Local Taxation Act, but is subject to reduction of acquisition tax by “house acquired by a project implementer according to the management and disposition plan.”

(hereinafter “Disposition in this case”). 【No dispute exists, Gap 1, 6, 7 evidence, Eul 1, 2, 4, and 5 evidence, and the purport of the whole pleadings.

2. The attachment to the relevant Acts and subordinate statutes shall be as follows;

3. Whether the instant disposition is lawful

A. The summary of the Plaintiff’s assertion.