1. Acquisition tax imposed by the Defendant on November 24, 2016 on the Plaintiff on November 24, 2016, KRW 123,636,870, local education tax, KRW 12,363,680, and special rural development tax.

Details of the disposition

On December 22, 2008, the Plaintiff sought revocation of the disposition of refusal to rectify the acquisition tax, etc. on the building Nos. 302, 402, 502, 602, and 702 (hereinafter referred to as the “influent building”) from the Hanwon-gu, Chungcheongnam-gu, Seoul Special Metropolitan City (hereinafter referred to as the “Korea Venturewon”) on December 22, 2008, the Plaintiff concluded a sales contract with respect to the total purchase price of KRW 4.8 billion (i.e., contract deposit, intermediate payment, 402, 602, 602, and 702, and the remainder of the acquisition tax, etc. on the building Nos. 102, 102, 103, 202, 102, 102, 103, and 202 (i.e., the building “instant building”). At the same time, the Plaintiff received the remainder of the registration of ownership transfer.

(hereinafter “instant sales contract”). The Plaintiff paid the down payment and intermediate payment to the Hanwon, and the Hanwon completed the registration of ownership preservation on February 3, 2010.

On March 30, 2010, the Plaintiff filed a lawsuit for the performance of registration of ownership transfer concerning the instant building with the Daejeon District Court Decision 2010Gahap1947, which rendered a favorable judgment on June 25, 2010, and the said judgment became final and conclusive around that time.

The plaintiff on April 13, 2012:

6. 21. The registration of ownership transfer is completed on the grounds of the instant sales contract with respect to 102, 103 and 202, excluding the key building.

On April 13, 2012, the Plaintiff reported acquisition tax, etc. on the instant building. Among them, the Plaintiff reported acquisition tax, etc. on the tax base of the key building at KRW 3,067,00,000.

On July 7, 2012, the Defendant: (a) on the ground that the Plaintiff did not pay the acquisition tax, etc. on the building at issue within a given period, acquisition tax is KRW 123,636,870; (b) the local education tax is KRW 12,363,680; and (c) the special rural development tax is KRW 6,181