1. On October 13, 2016, the Defendant imposed an imposition of KRW 186,114,540 on the Plaintiff, as indicated in the attached Form “Imposition Disposition” list against the Plaintiff.

1. Details of the disposition;

A. On November 1, 2006, the Plaintiff: (a) sold 830,430,000 square meters for C land in Chungcheongnam-si designated by the Industrial Cluster Development and Factory Establishment Act (hereinafter “Industrial Cluster Act”) from Korea on November 1, 2006; and (b) completed the registration of ownership transfer under the Plaintiff’s name on April 17, 2009.

B. The Plaintiff was exempted from acquisition tax and registration tax on the instant land pursuant to Article 78(4) of the former Restriction of Special Local Taxation Act (wholly amended by Act No. 11138, Dec. 31, 2011; hereinafter “former Restriction of Special Local Taxation Act”).

C. On August 13, 2010, the Plaintiff started construction work on September 10, 2010 after obtaining permission for the construction of a factory with a building area of 1,362.46 square meters and a total floor area of 2,655 square meters from the petitioner-gun. On September 10, 2010, the Plaintiff newly constructed two-story factories of general steel structure ( steel reinforced concrete) and two-dong factories (hereinafter “instant factory”).

The plaintiff obtained approval for the use of the factory of this case from the defendant on March 28, 2011 for the following year.

5. 26. 26. The registration of initial ownership of the instant factory was completed, and 50% of the property tax on the instant land from 2009 to 2013 pursuant to Article 76(4) of the former Restriction of Special Local Taxation Act and the property tax on the instant building from 2011 to 2015 were reduced.

E. On October 6, 2016, the Defendant did not directly use the instant land and factory for the purpose of industrial buildings, etc. within three years from the date of acquisition, without justifiable grounds, and sold, donated, or used for other purposes when the period of direct use is less than two years, the Defendant notified the Plaintiff of the pre-announcement of taxation pursuant to the proviso to Article 78(5)1 of the former Restriction of Special Local Taxation Act. On October 13, 2016, the Plaintiff notified the Plaintiff of the pre-announcement of taxation pursuant to the proviso to Article 78(5)1 of the former Restriction of Special Local Taxation Act. On October 13, 2016, the sum of acquisition tax,