1. Acquisition tax of the Defendant against the Plaintiff on September 3, 2014, KRW 4,810,093,470, and special agricultural and fishing villages tax of KRW 224,928,950.

1. Details of the disposition;

A. A. A real estate investment trust contract, acquisition of real estate, and reduction and exemption of acquisition tax, etc. is a trust business entity prescribed by the Plaintiff’s Capital Market and Financial Investment Services and Capital Markets Act. On July 20, 2011, the collective investment business entity under the Es.S. Asset Management Company and Capital Markets Act (hereinafter “instant collective investment company”).

B) Between the Plaintiff and the Plaintiff, the collective investment company should have the Plaintiff invest and manage the collective investment property trusted to the Plaintiff in accordance with the instructions of the collective investment company in this case. Of the property, more than 100-50 of the property is invested and operated in real estate, and the beneficiary is less than 50 persons. The former Financial Investment Services and Capital Markets Act (amended by Act No. 11845, May 28, 2013; hereinafter “former Financial Investment Services and Capital Markets Act”).

(1) Article 9(18) subparag. 1, Article 9(19), Article 188, and Article 229 subparag. 2 of the Act on the Management of Real Estate Investment Trusts in the form of an investment trust (title: : “SKSIF Real Estate Investment Trust 2”; hereinafter “instant investment trust”).

(1) The trust agreement to establish the instant trust agreement was concluded (hereinafter “instant trust agreement”).

2) However, prior to the instant trust agreement, the beneficiary certificates of the instant investment trust were already sold to the beneficiaries, and the instant collective investment company received the sales proceeds, and paid the principal of the trust as the sales proceeds to the Plaintiff on the day of the instant trust agreement.

3) The Plaintiff is the trust principal, etc. paid on July 21, 2011, the land of Seodaemun-gu Seoul, Seodaemun-gu, Seoul, the land of 257, the land of 267, and its ground buildings (hereinafter “instant real estate”).

(4) The Plaintiff acquired the instant real estate by reporting the acquisition tax, special rural development tax, and local education tax (hereinafter collectively referred to as “acquisition tax, etc.”) on the instant real estate to the Defendant, and before being amended by Act No. 11614, Jan. 1, 2013 of the former Restriction of Special Taxation Act (hereinafter referred to as “former Special Taxation Act”).