1. On August 8, 2017, the Defendant imposed acquisition tax of KRW 95,179,120 and special rural development tax of KRW 8,266,870 on the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is a representative director who holds most of the shares of B Co., Ltd. (formerly: C Co., Ltd.; hereinafter “B”).

B. B, on December 30, 2013, entered into a sales contract with Sejong Special Self-Governing City (hereinafter “instant land”) to purchase KRW 15,638,00,000 (hereinafter “instant sales contract”) from the Korea Land and Housing Corporation, and paid KRW 3,127,60,000,000, in total, three times to the Korea Land and Housing Corporation by June 18, 2014.

C. On June 13, 2014, the Plaintiff established E Co., Ltd. (hereinafter “E”).

E The list of stockholders as of June 20, 2014 for 1,000 shares issued at the time of its establishment are as follows:

No. 1F (Omission) 450 5,000 2,250,000 45% Plaintiff 2 Plaintiff 490 5,000 2,450,000 49% " G 3 G 60 5,000 30 30 30 30 5,0000 30,0000 6% 3 100 5,000 00 100% of the total number of stockholders of 3 100 5,000,000

D. On June 18, 2014, E entered into a land sales contract with the content that succeeded to the buyer status of the instant sales contract from B.

E. On June 24, 2014, the Plaintiff entered into a contract with F to acquire E shares of 450 shares and 60 shares of E from G (hereinafter collectively referred to as “instant shares”).

F. On August 8, 2017, the Defendant imposed acquisition tax on the Plaintiff on the ground that the Plaintiff did not pay acquisition tax even though the shares owned by the Defendant exceed 50/100 of the total number of issued and outstanding shares of E, on the ground that the Plaintiff acquired the shares of this case from F and G on June 24, 2014, on the ground that it did not pay acquisition tax even though the shares owned by the Defendant exceeded 50/10 of the total number of issued and outstanding shares of E, KRW 95,179,120 (including additional tax) and KRW 8,266,870 (including additional tax) on the book value of the object of taxation of acquisition tax owned by E as the tax base.

(g) The instant disposition (hereinafter “instant disposition”). On September 28, 2017, the Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on September 28, 2017.