1. Acquisition tax, special rural development tax, as stated in attached Form 1 imposed on the Plaintiff on August 9, 2016, and special rural development tax.

1. Details of disposition;

A. (1) The Plaintiff is an individual entrepreneur who started his business on October 5, 2010 and engaged in the business of manufacturing shocking devices with the trade name “B.” (2) On August 3, 2011, the Plaintiff acquired 764,64,830 square meters of land for D,263.10 square meters (hereinafter “instant land”) at the time of Jinju in the C Industrial Complex on August 3, 201, and newly constructed a factory building with a total floor area of 1,977.62 square meters on that ground (hereinafter “instant building”) on that ground on August 10, 2012.

3) The Plaintiff’s exclusion from the Defendant of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same applies)

(B) As to the instant land under Article 78(4), acquisition tax, etc. is exempted pursuant to the main sentence of Article 78(4) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 2011); however, with respect to exemption from acquisition tax, there is no substantial difference between the said provisions before and after the amendment. Pursuant to the foregoing, the Plaintiff was exempted from acquisition tax, special rural development tax, and local education tax (hereinafter “acquisition tax, etc.”) on the instant real estate on the ground that the instant real estate constitutes “real estate acquired by a person who seeks to construct industrial buildings, etc. in an industrial complex.” (B) concluded an investment in kind and a investment in kind with E (hereinafter “instant juristic person”) on December 31, 2013, the Plaintiff, including the instant real estate, entered into an investment in kind with the Plaintiff as promoters, signed an agreement with E (hereinafter “instant juristic person”).

2) The Plaintiff invested in kind the instant real estate, thereby establishing the instant legal entity on April 1, 2014, and completed the registration of ownership transfer in the future of the instant legal entity on April 29, 2014 due to the investment in kind on December 31, 2013. 3) The instant legal entity assessed the Plaintiff’s investment in kind amount of KRW 931,970,000 at the time of its establishment.