1. Acquisition tax imposed by the Defendant on the Plaintiff on April 5, 2013, KRW 51,460,760, local education tax, KRW 4,748,160, and special rural development tax.

1. Details of the disposition;

A. The Plaintiff, a special purpose company established under the Asset-Backed Securitization Act on December 6, 2010, acquired securitization assets in KRW 1,44.2 billion from the asset holder on December 24, 2010, including loan claims secured by the two parcels of land, 138-2, and 2 (hereinafter “instant real estate”).

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure of the instant real estate, and subsequently won the instant real estate at the auction on January 17, 2012 and paid the sales price in full on March 27, 2012.

C. Around that time, the Plaintiff reported and paid the acquisition tax, local education tax, and special rural development tax, which are calculated by deducting 50/100 of the tax base from the acquisition tax amount of KRW 1,989,514,235 with respect to the instant real estate as the tax base.

On April 5, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate was not subject to reduction or exemption of acquisition tax pursuant to Article 120(1)9 of the Restriction of Special Taxation Act, which was amended by Act No. 10406, Dec. 27, 2010; and (b) went into effect from January 1, 2011; and (c) imposed imposition of acquisition tax of KRW 51,460,760; (b) local education tax of KRW 4,748,160; and (c) special rural development tax of KRW 2,175,130 on the Plaintiff.

(hereinafter “Disposition in this case”). [Grounds for recognition] The Disposition in this case] is without dispute, Gap evidence 1, Eul evidence 1 through 4 (including branch numbers) 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 not paid by 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, amount of tax, deadline for payment, place of payment