1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. B (hereinafter “foreign collective investment business entity”) which is a collective investment business entity under the former Financial Investment Services and Capital Markets Act (amended by Act No. 11845, May 28, 2013; hereinafter “former Financial Investment Services and Capital Markets Act”) is a trust business entity under the Financial Investment Services and Capital Markets Act (hereinafter “former Financial Investment Services and Capital Markets Act”) between the Plaintiff and the Plaintiff, which is a trust business entity under the Financial Investment Services and Capital Markets Act. The Plaintiff shall invest and manage the property that the collective investment business entity paid to the Plaintiff in accordance with the instructions of the non-party collective investment business entity. The Plaintiff shall invest and manage the property more than 10/50 out of the property, and the beneficiary sold collective investment securities of the collective investment scheme prior to entering into a contract to establish the private collective investment scheme under the former Financial Investment Services and Capital Markets Act (hereinafter “instant collective investment scheme”). Around November 2012, the trust principal was paid as sales proceeds.

B. On November 30, 2012, when Nonparty 2 filed an application for registration of the instant collective investment scheme with the Governor of the Financial Supervisory Service, but the registration was not accepted, the Plaintiff acquired the land and its ground buildings in Gwangju City, D, E, and F as collective investment property paid as above on the same day (hereinafter collectively referred to as “instant real estate”).

The Plaintiff filed an application for reduction or exemption of acquisition tax on the instant real estate constitutes “real estate acquired as collective investment property of a real estate fund under the Financial Investment Services and Capital Markets Act” under Article 120(4)2 of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013) (hereinafter “instant reduction or exemption provision”). 30% of the amount of tax, such as acquisition tax, was reduced or exempted.

After that, the registration of the instant collective investment scheme was accepted on December 20, 2012.

C. On October 8, 2014, the Defendant was at the time when the Plaintiff acquired the instant real estate.