1. On June 11, 2015, the Defendant imposed acquisition tax of KRW 66,194,350 and special rural development tax of KRW 6,568,750 on the Plaintiff.

1. Details of the disposition;

A. B Co., Ltd. is a corporation established on December 3, 1994 and established for the purpose of manufacturing and selling industrial steel bars (hereinafter “instant company”). The Plaintiff is a shareholder of the instant company.

B. At the time of its establishment, the instant company issued a total of 5,000 shares with the face value of 10,000 shares per share, and registered the change with the total number of 80,000 shares issued on January 9, 1998, and 80,000 shares of common shares among them.

From December 3, 1994 to January 25, 2010, the details of changes in the shares of the instant company recorded in the register of shareholders of the instant company are as listed in the following table:

On November 3, 1994, 195 October 31, 1995, 50: L 50, 1995; 2050, 5050, 5050, 5050, 1050, 505, 2050, 505, 205, 50, 505, 205, 505, 205, 50, 505, 205, 50, 205, 205, 205, 205, 50, 205, 205, 205, 205, 205, 100, 100, 205, 205, 250, 205, 405, 305, 305, 305, 45, 305, 305

C. Around March 2015, the Defendant conducted a local tax investigation on the instant company. As a result, the Plaintiff deemed as an oligopolistic shareholder who acquired all 80,000 shares issued by the instant company (hereinafter “instant shares”) as of December 31, 2010 from C, E, H, G, K, and L (hereinafter collectively referred to as “C, etc.”) as of December 31, 2010, and imposed acquisition tax on the Plaintiff on the subject matter of taxation of acquisition tax owned by the instant company KRW 66,194,350 and special rural development tax, KRW 6,568,750 on the subject matter of taxation of acquisition tax.

(hereinafter “Disposition in this case”). 【Unsatisfys 1, 2, 4, 7, 9, 13, 17, and 18 of Gap’s 1, 2, 4, 7, 9, 13, 17, and 18

2. Whether the instant disposition is lawful

A. The plaintiff.