1. The Defendant’s reduction or correction of acquisition tax of KRW 2,759,110, and local education tax of KRW 275,910,00 for the Plaintiff on May 12, 2015.

1. Details of the disposition;

A. On October 10, 2013, the Plaintiff was a real estate investment company established pursuant to the Real Estate Investment Company Act on December 26, 2013, and purchased B apartment 105 and 304 (hereinafter “instant housing”) owned by the Plaintiff in Guro-gu, Seoul (hereinafter “instant housing”) from Nonparty A, a single house owner of one household on December 26, 2013, and purchased KRW 391,00,000. The Plaintiff leased the instant housing to A for five years from the date of acquiring the ownership of the instant housing. At the same time, the Plaintiff concluded a sales contract with the Korea Land and Housing Corporation (hereinafter “Korea Land and Housing Corporation”) to purchase the said housing from the date on which the Plaintiff acquired the ownership of the said housing under the said sales contract to the Plaintiff at the expiration of the lease term, and upon the Plaintiff’s request to purchase the said housing from the date on which the Plaintiff purchased the housing from the date on which he purchased the housing to the date on which he purchased the housing from the date on which he purchased it.

B. After that, on January 13, 2014, the Plaintiff was exempted from acquisition tax of KRW 2,759,110 and local education tax pursuant to the former part of Article 34(4) and Article 34(5) of the Restriction of Special Local Taxation Act (hereinafter “instant reduction and exemption provisions”).

C. However, on May 20, 2014, during the lease term, A requested the Plaintiff to terminate the instant lease agreement as of June 23, 2014 on the ground of the change of the residence due to the personal circumstance. The Plaintiff accepted the said request and terminated the said agreement on June 23, 2014.

Accordingly, the defendant on July 4, 2014, before the expiration of the lease contract term to the plaintiff.