1. For each real estate listed in the separate sheet No. 1:

A. On January 2015, the Defendant and Nonparty Incorporated Co., Ltd.

1. The following facts do not conflict between the parties, or can be acknowledged in light of the whole purport of the arguments as to Gap evidence 1, evidence 2, evidence 3-1 to 8, evidence 4, evidence 5, evidence 8, evidence 11, evidence 12, evidence 13-1 to 5, evidence 14, evidence 15, evidence 18, evidence 20, and evidence 20.

On July 11, 2014, Non-Party 2 Co., Ltd. (hereinafter “Non-Party 1”) submitted a plan for real estate farming (forest management) with the purport that the non-party 2 would not raise any objection to the collection of acquisition tax imposed by the Plaintiff when the non-party 2 either directly uses the real estate listed in the separate sheet No. 1 (hereinafter “the instant real estate”) for any of the purposes under the farming plan (forest management) or sells, donates, leases, or uses the real estate for any other purpose without justifiable grounds until one year has passed from the date of its acquisition.

B. Nonparty B filed an application with the Plaintiff for local tax reduction and exemption, and on July 15, 2014, the Plaintiff reduced KRW 6,000,000 for acquisition tax on Nonparty B and KRW 1,200,000 for special rural development tax, pursuant to Article 11(1) of the Restriction of Special Local Taxation Act.

C. On July 17, 2014, Nonparty B completed the registration of ownership transfer on the ground of sale on June 30, 2014 with respect to the instant real estate No. 1.

On June 22, 2015, Nonparty B: (a) filed a provisional registration of the right to claim ownership transfer (hereinafter “instant provisional registration”) with the Defendant on June 1, 2015, under Article 3722 of the Chuncheon District Court’s receipt of the Chuncheon District Court’s registration office; (b) on June 1, 2015, Nonparty B filed a provisional registration of the right to claim ownership transfer

E. On February 12, 2016, the Plaintiff paid acquisition tax, special rural development tax, and local education tax of KRW 8,505,720 on the ground that Nonparty B did not directly use the instant real estate for the pertinent purpose.