1. Acquisition tax imposed on the Plaintiff on October 21, 2013 by the Defendant, respectively, KRW 184,186,100 and special rural development tax, respectively.

1. Details of the disposition;

A. On September 21, 2006, the Plaintiff acquired the 10,096 square meters of paddy-si B (hereinafter “land before subdivision”) and paid acquisition tax of 26 million won, 2.6 million won for special rural development tax, 13 million won for special rural development tax, and 2.6 million won for local education tax.

B. On May 10, 2007, the land before subdivision was divided into 686 square meters (hereinafter “instant land”) and 410 square meters (hereinafter “parking lot site”). On March 27, 2008, the instant land was converted to a site on March 27, 2008, and the Plaintiff paid acquisition tax amounting to 6,420,960, totaling KRW 642,090, and special rural development tax amounting to 6,063,050, and the parking lot site was expropriated on July 22, 2009.

C. On May 31, 2011, the Plaintiff additionally paid KRW 18,166,00,000, totaling KRW 1,816,590, as a result of the change of land category of the instant land according to the Defendant’s disposition to rectify acquisition tax, and KRW 19,982,590.

The Plaintiff, on the instant land, is a building with a total floor area of 519.66 square meters (hereinafter referred to as “market building” in combination with a total floor area of 117.93 square meters and 200.87 square meters for two-story neighborhood living facilities (hereinafter referred to as “one-story retail store”) 58.25 square meters on the instant land.

(2) In addition to the instant building, the instant building is deemed as having been combined with the 3-story detached house 200.87 square meters (hereinafter “instant building”).

[3] A person who newly built a new building and obtained approval for use on March 24, 2008, paid acquisition tax of KRW 6,721,50 for the said building, KRW 672,150 for special rural development tax, KRW 2,688,630 for registration tax, and KRW 537,720 for local education tax, and KRW 10,620,090 for the local education tax. E. The Defendant imposed acquisition tax on the Plaintiff pursuant to Articles 13(5)3 and 16(1)3 of the Local Tax Act and Article 28(4)1 of the Enforcement Decree of the Local Tax Act for the reason that the total floor area of the part used for a house exceeds 331 square meters for the instant building as the key building was changed to a house, thereby imposing acquisition tax of KRW 184,186,100 for special rural development tax, KRW 16,230 for special rural development tax, KRW 201,30 (hereinafter “instant”).