1. On April 6, 2015, the Defendant issued a disposition to refuse to rectify acquisition tax on the building indicated in the attached list against the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is the representative of the Ciplomatic District under the Head of the Central Religious Organization of the Ministry of Education.

B. The B religious organization C was located in the second floor building of Dongdaemun-gu Seoul, Dongdaemun-gu, Seoul, the Incorporated Foundation D, but the said land and buildings were expropriated by the F District Housing Redevelopment and Improvement Project Association (hereinafter “instant association”) on August 13, 2010.

C. On April 2013, the head of the instant association consented to the Plaintiff to use 215 square meters of the G religion site in Dongdaemun-gu Seoul Metropolitan Government (hereinafter “instant land”) within the rearrangement project zone of the instant association for reconstruction of B religious organization C.

(hereinafter “Consent to Land Use”) D.

On November 4, 2013, the Plaintiff newly constructed the instant building upon obtaining a building permit on the building listed in the attached Table on the instant land (hereinafter “instant building”) and upon obtaining approval for use in the name of the Plaintiff on August 20, 2014, and the building ledger was created upon obtaining the approval for use in the name of the Plaintiff. The Plaintiff was registered as the owner in the corresponding building ledger.

E. On October 16, 2014, the Plaintiff reported to the Defendant the total of KRW 18,961,790 for the instant building, KRW 1,083,530 for local education tax, KRW 1,354,410 for special rural development tax, and KRW 21,39,730 for the instant building.

(B) On December 10, 2014, the Defendant issued a tax notice to the Plaintiff on the total of KRW 19,251,90 (including additional taxes) acquisition tax, KRW 1,100,100, and KRW 1,375,130, and KRW 21,727,130 (including additional taxes).

G. On March 9, 2015, the Plaintiff filed a request for adjudication with the Tax Tribunal, and on April 6, 2015, the person who originally acquired the instant building to the Defendant on April 6, 2015, was not the Plaintiff but the Incorporated Foundation D, and thus, the Plaintiff is exempted from acquisition tax, etc. reported by the Plaintiff pursuant to Article 50(1) of the former Restriction of Special Local Taxation Act (Amended by Act No. 13637, Dec. 29, 2015).