1. Acquisition tax of 12,933,00 won, local education tax of 1,193,300 won, and special rural development tax of 12,93,300 won, which the Defendant paid to the Plaintiff on May 13, 2013.

1. Details of the disposition;

A. On December 2, 2011, the Plaintiff, a special purpose company established under the Asset-Backed Securitization Act, acquired securitization assets in KRW 93.2 billion, including loan claims secured by the asset holder of the Yongsan-gu Seoul Metropolitan City A apartment complex A, Yongsan-gu, Busan Metropolitan City, 107 Dong 1203 (hereinafter “instant real estate”) from the asset holder on December 26, 201.

B. The Plaintiff directly participated in the auction procedure of the instant real estate in order to recover the above loan claims and was awarded a successful bid on May 15, 2012.

6. 26. The sale price was paid in full.

C. On June 27, 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 500,000,000 with respect to the instant real estate as the tax base.

On May 13, 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; (c) imposed acquisition tax of KRW 12,93,00; (d) local education tax of KRW 1,193,30; and (e) special rural development tax of KRW 14,672,950

(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 is related to 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 of a failure to pay