1. Acquisition tax of 9,256,800 won, local education tax of the Plaintiff on May 13, 2013, and special rural development tax of 85,680 won, and special rural development tax of 392.

1. Details of the disposition;

A. On May 11, 201, the Plaintiff, a special purpose company established pursuant to the Asset-Backed Securitization Act, transferred securitization assets in KRW 96.9 billion, including loan claims secured by Ilyang-dong, Busan-gu, 503 Dong-dong, 901 (hereinafter “instant real estate”) from the asset holder on June 10, 201, as a special purpose company established pursuant to the Asset-Backed Securitization Act.

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. Around that time, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax, which are calculated by reducing and exempting 50/100 of the tax amount as the tax base for acquisition tax of the instant real estate by 350,000,000.

On May 10, 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 amounting to KRW 9,256,80, local education tax; (d) KRW 85,680, local education tax; and (e) KRW 10,505

(hereinafter “Disposition in this case”). [Grounds for recognition] The Disposition in this case is without dispute, Gap evidence 1, Eul evidence 1 to 3, 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 Articles 2(1)15 and 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 shall be 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 and name, tax base, tax rate, tax rate, amount of tax, payment deadline, place of payment, measures to be taken in the event that the local tax is not paid by