1. The plaintiff's claim is dismissed.

2. The costs of the lawsuit, including costs incurred by participation, are all assessed against the Plaintiff.

1. Details of the disposition;

A. The Plaintiff’s conclusion of trust contract, acquisition of real estate, and reduction and exemption of acquisition tax, etc. is stipulated under the Financial Investment Services and Capital Markets Act (hereinafter “Capital Markets Act”).

(1) The non-party corporation B (hereinafter referred to as “non-party corporation”) is a prescribed trust company.

(2) On October 11, 2012, Nonparty Company created an investment trust under the said Act (hereinafter “instant investment trust”) by entering into a trust agreement under Article 188 of the former Capital Markets Act (amended by Act No. 11845, May 28, 2013; hereinafter “former Capital Markets Act”) with the Plaintiff on October 11, 2012. The instant investment trust is called “C” and its name constitutes a privately placed real estate collective investment scheme under Articles 9(18)1, 9(19), and 229 subparag. 2 of the former Capital Markets Act.

3) However, prior to entering into the instant trust contract, the Nonparty Company had an investment trader or investment broker prescribed by the Capital Markets Act sell beneficiary certificates of the instant investment trust to the beneficiaries, and received the said sales proceeds prior to acquiring real estate as stated in paragraph (4) below, and paid the principal of the trust.

4) Thereafter, the Plaintiff is the collective investment property of the instant investment trust that was paid on October 19, 2012, and the Plaintiff is the Seoul Songpa-gu D building E and 13 real estate (hereinafter “instant real estate”).

2) Article 120(4)2 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013) (hereinafter “instant reduction and exemption provision”) provides that “The instant real estate” shall be the Defendant on the same day.

The application for reduction or exemption of acquisition tax, etc. was filed on the ground that the application constitutes “real estate acquired as collective investment property of a real estate fund under the Capital Markets Act,” and only the amount of tax reduced or exempted by the Defendant upon

(b).