1. Comprehensive real estate holding tax for the year 2013 owed to the Plaintiff on January 19, 2015 and special rural development tax for rural development tax for KRW 1,712,802,194 and KRW 342,560.

1. Details of the disposition;

A. On November 16, 2013, the Defendant determined and notified the Plaintiff of comprehensive real estate holding tax amounting to KRW 1,661,853,440 and special rural development tax amounting to KRW 332,370,680.

(hereinafter referred to as “the first disposition”). (b)

On January 19, 2015, the Defendant issued a revised notice of comprehensive real estate holding tax amounting to KRW 1,712,802,194 and special rural development tax amounting to KRW 342,560,438.

(hereinafter “instant disposition”). C.

The Defendant calculated the amount of comprehensive real estate holding tax for 2012 pursuant to Articles 9(3), 14(3) and (6) of the Comprehensive Real Estate Holding Tax Act (amended by Act No. 9273, Dec. 26, 2008; hereinafter “amended Act”) with respect to the disposition of the instant case. As such, the Defendant calculated the amount of the comprehensive real estate holding tax for 2012 after the amendment of Presidential Decree of the Comprehensive Real Estate Holding Tax Act (amended by Act No. 21293, Feb. 4, 2009; hereinafter “Enforcement Decree”) and Article 4-2, 5-3(1) and (2) of the former Enforcement Rule of the Comprehensive Real Estate Holding Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 102, Sep. 23, 2009); the amount of the property tax to be deducted is maintained x the fair market value of the comprehensive real estate holding tax (hereinafter “standard market value”) x the fair market value of the attached Form 3(2).

On April 16, 2015, the Plaintiff filed an appeal with the Tax Tribunal, but the decision of dismissal was made on June 17, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3 through 6 (including branch numbers), Eul evidence No. 1, and the purport of the whole pleadings

2. To make entries in attached Form 1 of relevant Acts and subordinate statutes;

3. Whether the instant disposition is lawful

A. The amendment process and purport of the relevant laws and regulations and the Act of January 5, 2005