1. The acquisition tax 2,722,520,420,420, local education tax 272,252,040, and special rural development tax 136,126, which the Defendant paid to the Plaintiff on August 14, 2014.

1. Details of the disposition;

A. On July 19, 2012, the Plaintiff established an investment trust corresponding to a collective investment scheme under the former Financial Investment Services and Capital Markets Act (amended by Act No. 11845, May 28, 2013; hereinafter “former Financial Investment Services and Capital Markets Act”) under the name of “C” with the title of “C” and entered into a trust agreement with the purport that the Plaintiff, a trust business entity, shall acquire and dispose of assets for investment in accordance with the instructions of the instant collective investment business entity while keeping and managing the investment trust property. The Plaintiff, a trust business entity, shall acquire and dispose of assets for investment in accordance with the instructions of the instant collective investment business entity; the real estate shall be the main assets for investment; the beneficiary shall be less than 50 persons;

(hereinafter the above trust deed is referred to as the “instant trust deed,” and the above investment trust is referred to as the “instant investment trust”). B.

The instant collective investment business entity issued and sold beneficiary certificates of the instant investment trust before the instant trust agreement. At the time of the conclusion of the instant trust agreement, the sales proceeds were paid to the Plaintiff as the trust principal.

C. On July 19, 2012, the Plaintiff acquired 12 lots of land and buildings thereon, including Jongno-gu Seoul Metropolitan Government D Land (hereinafter “instant real estate”) with the instant investment trust property. D.

On July 19, 2012, the Plaintiff filed an application for reduction or exemption of acquisition tax, etc. on the ground that the instant real estate constitutes collective investment property of a real estate fund under the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter “former Restriction of Special Taxation Act”) under Article 120(4)2 of the former Restriction of Special Taxation Act (hereinafter “instant provision on reduction or exemption”). On July 20, 2012, the Defendant notified the Plaintiff of reduction or exemption of tax amount equivalent to 30/10 of acquisition tax by applying 30% to the reduction or exemption rate in accordance with the instant provision on reduction or exemption. The Plaintiff is the Plaintiff.