1. The Defendant’s additional tax of KRW 645,895,140, and the local education tax of KRW 121,809,580, respectively, imposed on the Plaintiff on July 1, 2015.

1. Details of the disposition;

A. On April 10, 2009, the Plaintiff newly constructed a 6th underground floor, Adong building of 50 stories above ground, and B/Dong building of 40 stories above ground level 158,65.74 square meters above ground level 158,65.74 square meters (hereinafter “instant building”) and completed registration of initial ownership on May 13, 2009.

B. On May 8, 2009, the Plaintiff reported and paid acquisition tax and registration tax of 50 million won on the ground that the portion of 138,638.16 square meters in total among the instant buildings (hereinafter “the instant reduction portion”) constituted “oil welfare facilities for older persons” as stipulated in Article 7 Subparag. 2 of the Seoul Special Metropolitan City Tax Reduction and Exemption Ordinance, and the acquisition tax of 3.23,003,560 won, registration tax of 1293,201,420 won, special rural development tax of 1.54,168,220 won, local education tax of 258,640,280 won, total of 5.39,013,480 won.

C. On June 15, 2009, the Plaintiff reported the establishment of medical welfare facilities for older persons with the trade name "Classic 500" in the instant building, and registered the business of a corporation (branch) in the same trade name on the same day.

The Plaintiff sold the instant building for the purpose of welfare facilities for the aged, but the sales performance was low. From November 2009 to February 18, 2010, the Plaintiff used the part of 5,324.94 square meters of the total floor area of A-8 to 15 stories of the instant reduction and exemption for the purpose of a hotel (hereinafter “the part of A-8 to 15 stories”) among the instant reduction and exemption for the purpose of a hotel.

On June 16, 2010, the Defendant collected registration tax of KRW 101,313,760, acquisition tax of KRW 210,747,170, and special rural development tax of KRW 25,328,380, total local education tax of KRW 1,610,99,410, and KRW 338,99,410, by applying the general tax rate pursuant to the proviso to Article 7 of the Seoul Special Metropolitan City Tax Reduction and Exemption Ordinance, on the ground that the Plaintiff did not use the said part as the welfare facility for the aged that was originally acquired without justifiable reasons within one year from the date of acquisition.

E. The Defendant is against the Plaintiff on August 21, 2012.