1. Attached Table 1 of the Defendant’s refusal disposition against the Plaintiff on October 30, 2019 to rectify local taxes.

1. Details of the disposition;

A. The Plaintiff is a reconstruction association whose rearrangement project zone B in Seodaemun-gu Seoul Metropolitan Government, and on October 8, 2008, after obtaining authorization for establishment from the Defendant, completed the registration of incorporation on November 6, 2008.

B. On June 24, 2013, the Plaintiff received approval for the management and disposal plan for A-Housing Reconstruction Project (hereinafter “instant project”) with the content that the Plaintiff newly constructs five apartment units with a total floor area of 64,034.41 square meters and 396 households in the project site.

C. Of the instant project site 19,467.0 square meters, 2,852.34 square meters in trust with the Plaintiff’s members (hereinafter “trust land of a partner”) and 15,364.06 square meters in trust with a third party (hereinafter “third party’s purchase land”), the remaining 1,250 square meters are transferred from the Seoul Special Metropolitan City.

After completing construction works according to the instant project, the Plaintiff obtained authorization on May 22, 2019. On May 29, 2019, the Plaintiff publicly announced the transfer of ownership on the land created by the instant project.

Accordingly, 2,956.5 square meters among the instant project sites were reverted to local governments, etc. as a site for maintenance infrastructure newly installed (hereinafter “land for maintenance infrastructure”), and 2,532.5 square meters among 16,510 square meters for multi-family housing and auxiliary facilities site 16,510.5 square meters, were sold to the association members (hereinafter “land for partner use”); and 12,803.58 square meters for land for general sale among the remaining land 13,977.95 square meters (hereinafter “non-members’ land”); and 1,174.37 square meters for land for rental housing.

E. On May 31, 2019, the Plaintiff reported acquisition tax on land for non-members and KRW 254,257,650 on land for non-members, and KRW 21,793,510 on local education tax, and special rural development tax, KRW 2,053,640 on June 11, 2019, and paid a total of KRW 278,104,80 on the said tax (hereinafter “instant acquisition tax, etc.”) and paid a third party’s land to be preferentially appropriated for non-members’ land on October 15, 2019.