1. On June 18, 2013, the Defendant filed an application for rectification of comprehensive real estate holding tax for the Plaintiff on June 18, 2013.

1. Details of the disposition;

A. On December 15, 2009, the Plaintiff reported and paid KRW 756,029,070 of the comprehensive real estate holding tax for the year 2009, and KRW 151,205,810 of the special rural development tax for the real estate owned by the Defendant as of June 1, 2009, which was the assessment basis date of comprehensive real estate holding tax for the year 2009.

Since the Plaintiff’s Comprehensive Real Estate Tax Act (amended by Act No. 9273, Dec. 26, 2008; hereinafter “amended Act”) maintains the same contents as to the instant issue, the Plaintiff’s calculation of the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the Enforcement Decree of the Comprehensive Real Estate Tax Act (amended by Presidential Decree No. 21293, Feb. 4, 2009; hereinafter “amended Enforcement Rule”) has the same contents as to the instant issue, since the amount of property tax to be deducted has been maintained in calculating the amount of comprehensive real estate holding tax pursuant to Articles 4-2, 5-3(1) and (2) of the Enforcement Decree of the Comprehensive Real Estate Tax Act and Enforcement Rule of the Comprehensive Real Estate Holding Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 102, Sep. 23, 2009; hereinafter “amended Enforcement Rule”).

) The method of preparation in attached Form 3 (Attachment 3) prescribed in Article 5(2) [Attachment 3] x the fair market price ratio of comprehensive real estate holding tax x the fair market price ratio of property tax x the fair market price ratio of property tax x the standard tax rate of property tax.

B. On December 14, 2012, the Plaintiff calculated the amount of property tax deducted to the Defendant on or before December 14, 2012, 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 that the Plaintiff’s request for correction on June 18, 2013, among the comprehensive real estate tax belonging to the year 2009, the comprehensive real estate tax amount of KRW 211,641,120, comprehensive real estate tax amount of KRW 151,205,810, comprehensive real estate tax amount of KRW 211,641,120, special rural development tax

(hereinafter referred to as “instant refusal disposition”). C.

The Plaintiff is dissatisfied with the instant refusal disposition on September 24, 2013.