1. The Defendant’s disposition rejecting to rectify acquisition tax issued on June 15, 2017 is revoked.

2. The costs of the lawsuit are assessed against the defendant.

1. Details of the disposition;

A. The Plaintiff’s acquisition tax return and payment 1) The Plaintiff’s clan B (hereinafter “B clan”) on July 30, 2012

3) From the perspective of the racing-si (hereinafter referred to as “Cri”)

(2) On August 21, 2012, the Plaintiff reported and paid KRW 77,243,200, special rural development tax, KRW 3,862,160, local education tax, KRW 7,200, KRW 829,680, and KRW 829,680, and KRW 8829,680, which is calculated by calculating the tax base of each of the above forest as the sales price at KRW 1,931,080,00, on August 21, 2012.

B. A merger and division1) D forest land 22,954 square meters and F forest land 2,380 square meters were combined with F forest land 25,334 square meters on December 12, 2012. 2) F forest land 25,334 square meters were divided into F forest land 9,125 square meters and G forest land 16,209 square meters on December 20, 2012.

3) On January 17, 2013, G forest land was divided into 4,990 square meters of G forest land, H forest land 4,990 square meters, and 6,229 square meters of I forest land. 4) F forest land 9,125 square meters of land was registered on January 14, 2014, and after J forest land was registered as 9,154 square meters of J forest land and then on January 17, 2017 J forest and 8,694 square meters of land each month.

1. List 1) and 460 square meters of K forest (attached Form);

1. It was divided into a list 2). 5) On the other hand, G forest land of 4990 square meters shall be affiliated with L forest land of 5,269 square meters on April 8, 2015.

1. A list No. 4), and a 4,990 square meters of H forests and fields shall be 5,037 square meters of forest land on the same day (attached Form);

1. Each registration conversion was made with a list No. 5). Accordingly, D forest 22,954 square meters is finally attached to J forest 8,694 square meters;

1. Attached Form 1 in the list;

2. The attached Form 7,411 square meters in the ship, which connects each point of which is indicated in the drawings No. 1, 2, 3, 4, 5, 6, 7, 18, 17, 8, 9, 10, 11, and 11, and 7,411 square meters in order, and 5,037 square meters in the forest;

1. Table 7, 6, 12, 13, 14, 15, 10, 9, 8, 20, 19, 19, and 7 of the same drawings among the list No. 5), part 3,940 square meters inboard and 460 square meters in K forest (attached Form 5);

1. List 2), L forest land 5,269 square meters (attached Form);

1. List 4), I forest land 6,229 square meters (attached Form);

1. The forest land divided and merged in the list No. 6 (hereinafter the above divided and merged and the E forest land after division 4.