1. Disposition of imposition of acquisition tax, etc. of KRW 38,141,940 against the Plaintiff on June 11, 2018 by the Defendant, 22,316,840, and 22,316,840, respectively.

1. Details of the disposition;

A. The Plaintiff was sold at KRW 715,88,800 in total for KRW 715,88,800,000 for the aggregate of the 2nd floor E of the Bupyeong-gu Incheon District Court, Incheon, and the 12th floor D Building, the second floor E of the steel-frame reinforced concrete structure, the second floor E of the steel-frame reinforced concrete structure, and the second floor F of the steel framed reinforced concrete structure (hereinafter referred to as “E building,” and the latter was paid in full on April 28, 2017.

B. On April 28, 2017, the Plaintiff reported and paid the acquisition tax amounting to KRW 57,496,970, special rural development tax, KRW 4,317,910, and local education tax amounting to KRW 2,863,550, which is calculated by applying the general tax rate under Article 11(1)7 of the Local Tax Act, to the Defendant’s building E, which is used as an entertainment drinking house, and KRW 57,496,970, and acquisition tax for the building E, which is used as an entertainment drinking house

C. On June 11, 2018, the Defendant collected acquisition tax calculated by deducting the tax amount already paid from the tax amount calculated by applying the heavy taxation rate to the above high-class recreation center by applying Article 16(1)3 of the Local Tax Act, on the ground that the use of the Fho Lake building to the Plaintiff was altered as an entertainment drinking house within five years after the acquisition of ownership, as well as the use thereof, 38,141,940 won (including additional tax), including the sum of 35,191,040 won, special rural development tax, 2,950,90 won.

(hereinafter “Disposition of acquisition tax of this case”). D.

On the other hand, on July 6, 2018, the Defendant deemed the Fho Lake building to be a building for a high-class recreation center under Article 111(1)2 (a) of the Local Tax Act among the property taxes stipulated under Article 111(5) of the Local Tax Act, and imposed property tax for the year 2018 on the Plaintiff in total of 13,175,810 won among the property taxes stipulated under Article 111(1)2 (a) of the Local Tax Act.

(hereinafter “Disposition of the instant property”). E.

The Plaintiff dissatisfied with the disposition of the instant acquisition tax, and filed an objection with the Defendant on August 21, 2018, but was dismissed on October 15, 2018. The Plaintiff appealed against the disposition of the instant property tax and filed an objection with the Defendant on August 31, 2018, but filed an objection with the Defendant on August 31, 2018.