1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The Plaintiff’s conclusion of trust contract, acquisition of real estate, and reduction and exemption of acquisition tax, etc. is stipulated under the Financial Investment Services and Capital Markets Act (hereinafter “Capital Markets Act”).

(1) Nonparty B Co., Ltd. (hereinafter referred to as “Nonindicted Company”) is the prescribed trust company.

(2) On June 27, 2013, the non-party company formed an investment trust (hereinafter “instant investment trust”) under the said Act by entering into a trust agreement with the Plaintiff under Article 188 of the Financial Investment Services and Capital Markets Act (hereinafter “instant trust agreement”). The instant investment trust is a “C” and its name constitutes a privately placed real estate investment scheme according to Articles 9(18)1, 9(19), and 229 subparag. 2 of the said Act.

3) However, prior to entering into the instant trust contract, the Nonparty Company had an investment trader or investment broker prescribed by the Capital Markets Act sell beneficiary certificates of the instant investment trust to the beneficiaries, and received the said sales proceeds prior to acquiring real estate as stated in paragraph (4) below, and paid the principal of the trust.

4) After that, the Plaintiff’s collective investment property of the instant investment trust, which was paid on June 27, 2013, is Seoul Jongno-gu Dbuilding E and 43 real estate (hereinafter “instant real estate”).

2) Article 120(4)2 of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014) (hereinafter “instant provision on reduction and exemption”) provides that the Defendant shall obtain the instant real estate from the same day.

The application for reduction or exemption of acquisition tax, etc. was filed on the ground that the application constitutes “real estate acquired as collective investment property of a real estate fund under the Capital Markets Act,” and only the amount of tax reduced or exempted by the Defendant upon

B. On July 12, 2013, the Plaintiff registered a collective investment scheme to the Governor of the Financial Supervisory Service.