1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On October 8, 2010, the Plaintiff was a special purpose company established for the purpose of taking over and transferring securitized assets pursuant to Article 2 subparagraph 5 of the Asset-Backed Securitization Act (hereinafter “Asset-Backed Securitization Act”) and for the management, operation, and disposal of securitized assets through an asset management company, and acquired securitization assets, such as loans secured by the asset holder under subparagraph 2 of Article 2 of the Asset-Backed Securitization Act, from the asset holder under subparagraph 2 of Article 2 of the same Act, on October 28, 2010, 129 square meters of land 15,197 square meters of land and 880.8 square meters of land on the ground (hereinafter “instant real estate”).

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure for the instant real estate, and received the decision to permit the sale of the instant real estate as the purchaser on July 26, 201, and paid in full the sale price on September 20, 201.

C. On September 28, 2011, the Plaintiff reported and paid acquisition tax, local education tax, and special tax for rural development, calculated by reducing or exempting 50/10 of the tax amount pursuant to Articles 119(1)13 and 120(1)12 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “former Act”) with respect to the instant real estate to the Defendant.

After that, on February 6, 2014, the Defendant imposed acquisition tax on the Plaintiff on the ground that the Plaintiff’s acquisition of the instant real estate does not constitute reduction or exemption under Article 120(1)9 of the Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “new Act”) and imposed acquisition tax of KRW 35,409,830, local education tax of KRW 3,245,960, and special rural development tax of KRW 1,770,480, total of KRW 40,426,270.

(hereinafter “Disposition of this case”). 【Ground for Recognition of this case’s Disposition of this case’s Disposition of this case’s Disposition of this case’s No. 1, No. 1, and No. 1 and No. 2

2. Whether the instant disposition is lawful

A. According to the interpretation of Article 120(1)9 of the former Act, the application of the provision on reduction and exemption of acquisition tax shall be governed by the Plaintiff’s assertion.