1. Acquisition tax imposed on the Plaintiff on July 7, 2017 by the Defendant, 12,534,690 won, local education tax 1,069,340 won, and special rural development tax on July 7, 2011.

1. Details of disposition;

A. The Plaintiff is an agricultural partnership established pursuant to Article 16 of the former Act on Fostering and Supporting Agricultural and Fisheries Enterprises (amended by Act No. 12961, Jan. 6, 2015; hereinafter “former Agricultural and Fisheries Business Entities Act”) on November 25, 2014.

B. On December 15, 2014, the Plaintiff received real estate listed in Appendix B and C, as investment in kind, from B and C, and completed the registration of ownership transfer on January 28, 2015.

(hereinafter “real estate invested in kind”).

On January 28, 2015, pursuant to Article 20(1) of the former Local Tax Act (amended by Act No. 13427, Jul. 24, 2015; hereinafter “former Local Tax Act”), the Plaintiff reported acquisition tax and applied for reduction or exemption of local tax on real estate invested in kind by stating the tax base of the real estate owned B among the real estate invested in kind as KRW 1,327,30,00,00, and the tax base of the real estate owned C at KRW 72,040,00, and was exempted from acquisition tax, local education tax and special rural development tax (hereinafter “acquisition tax, etc.”) on the ground that the Plaintiff acquired real estate invested in kind to use for farming pursuant to Article 11(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter “former Restriction of Special Local Taxation Act”).

On July 7, 2017, the Defendant issued a disposition imposing acquisition tax of KRW 12,534,69,690, local education tax of KRW 1,69,340, and special rural development tax of KRW 281,280 on the Plaintiff pursuant to Article 11(3)1 of the former Restriction of Special Local Taxation Act, on the ground that the Plaintiff did not directly use each real estate listed in [Attachment 1] Nos. 7 through 15, 23 among the real estate invested in kind (hereinafter “instant real estate”) for farming until one year from the date of acquisition without justifiable grounds.

(hereinafter “instant disposition”) e.

The Plaintiff, on August 21, 2018, pursuant to the proviso to Article 10(2) of the Local Tax Act, on the ground that “the Plaintiff did not report the acquisition tax base” to the Defendant.