1. Acquisition tax imposed on the Plaintiff on June 11, 2013 by the Defendant, KRW 11,406,180, local education tax, KRW 1,054,610, and special rural development tax.

1. Details of the disposition;

A. On November 10, 201, the Plaintiff, a special purpose company established under the Asset-Backed Securitization Act, acquired securitization assets in KRW 1,33.1 billion, including loan claims secured by Goyang-gu Amyang-gu 302-dong 1801 (hereinafter “instant real estate”) from the asset holder on December 2, 201, the Plaintiff acquired assets from the asset holder in KRW 1,33.1 billion.

B. The Plaintiff directly participated in the auction procedure of the instant real estate in order to recover the above loan claims and won the instant real estate at a successful bid on January 4, 2012, and the same year.

3.2. The sales amount was paid in full.

C. On March 26, 2012, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax, which are calculated by deducting 50/100 from the tax base of acquisition tax amount of KRW 430,000,000 with respect to the instant real estate as the tax base.

On June 11, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate was not subject to acquisition tax reduction or exemption pursuant to Article 120(1)9 of the Restriction of Special Taxation Act, which was amended by Act No. 10406, Dec. 27, 2010; (b) concluded that it was not subject to acquisition tax reduction or exemption pursuant to Article 120(1)9 of the Restriction of Special Taxation Act; and (c) imposed acquisition tax on the Plaintiff KRW 11,406,180, local education tax; and (d) KRW 1,054,610, total amount of KRW 12,945,09

(hereinafter “Disposition in this case”). [Grounds for recognition] The Disposition in this case is without dispute, Gap evidence 1, Eul evidence 1 to 4, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

(a) The details of the relevant statutes are as shown in the attached statutes;

B. According to the relevant legal principles and Article 2(1)15 and Article 55(1) of the Framework Act on Local Taxes, and Article 36 of the Enforcement Decree of the Framework Act on Local Taxes, a local tax payment notice may be deemed unlawful or erroneous in the taxable year and items of the local tax to be paid, the provisions of the relevant laws and ordinances of the relevant local government, the taxpayer’s address, name, tax base amount, tax rate, amount of tax, deadline for payment, place for payment, measures to be taken in the event of