1. Acquisition tax of KRW 4,836,259,320 (including additional tax of KRW 760,874,360) imposed on the Plaintiff on August 10, 2016, and local education tax 447.

1. Details of the disposition;

A. The Plaintiff is a reconstruction association established to implement a reconstruction project (hereinafter “instant rearrangement project”) with the size of 156,063 square meters in Gangseo-gu Seoul Metropolitan Government as a rearrangement zone (hereinafter “instant rearrangement zone”).

B. On May 1, 2009, the Plaintiff obtained authorization for the implementation of a management and disposal plan from the Defendant to newly construct an apartment, etc. in the instant rearrangement zone, and obtained authorization for the implementation plan on January 12, 201, and obtained authorization for the alteration of the management and disposal plan on August 26, 2015.

On the other hand, upon completion of construction works according to the instant improvement project, the Defendant publicly notified the completion of construction and the completion of construction on August 19, 2015, and on August 26, 2015, the Defendant publicly notified the transfer of ownership of the remaining site and buildings excluding apartment units.

C. According to the implementation of the instant improvement project, the Plaintiff’s new improvement infrastructure (hereinafter “new improvement infrastructure”) was reverted to Gangseo-gu Seoul Metropolitan Government, the competent management authority, pursuant to Article 65(2) and (4) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”), around August 27, 2015, on which the notification of the completion of the construction was given, pursuant to Article 65(2) and (4) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”), and 2,466.5 square meters (hereinafter “facilities for the improvement of use”) out of 3,040 square meters of existing road, which is an infrastructure for the improvement of the implementation of the instant improvement project, the remaining road was maintained as State-owned and public land.

On October 23, 2015, the Plaintiff reported and paid acquisition tax, special rural development tax, and local education tax, totaling KRW 339,094,410, and KRW 339,410,00, based on the current base value of infrastructure subject to disuse disuse (hereinafter “acquisition of this case”).

E. On August 10, 2016, the Defendant’s acquisition of the disused fundamental infrastructure is due to exchange with the newly built fundamental infrastructure.