1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. 1) The Plaintiff is an incorporated foundation that carries out juvenile promotion projects, etc. (2) On September 9, 201, the Plaintiff is affiliated with the Seocho Housing Co., Ltd. (hereinafter “Nonindicted Company”) and owned by Nonparty Company.

1. When purchasing each real estate listed in the list (hereinafter “instant real estate”) in KRW 6.6 billion, the intermediate payment of KRW 150 million was concluded on September 23, 201; the intermediate payment of KRW 2.31 billion on September 23, 201; and the remainder of KRW 2.31 billion on October 31, 201; on the other hand, the intermediate payment of KRW 4 billion on the part of KRW 4.5 billion was received from the non-party company the transfer of ownership with respect to the instant real estate; at the same time, the Plaintiff acquired the loan obligation of the non-party company to the Dong Daegu Agricultural Cooperative and received additional KRW 50 million from the Daegu Agricultural Cooperative and paid it to the non-party company (hereinafter “instant sales contract”).

B. (1) The Plaintiff paid a down payment of KRW 150 million to the non-party company on the day of the instant contract pursuant to the instant sales contract, and received a transfer of ownership transfer of the instant real estate from the non-party company on September 22, 2011 (Seoul District Court Registration Office No. 51746, Sept. 22, 2011), and the Plaintiff reported a contract for real estate transaction to the Defendant on September 22, 201, along with a sales contract attached thereto, with the tax base of KRW 6.5 billion, and was exempted from acquisition tax, local education tax, and special rural development tax (hereinafter collectively referred to as “acquisition tax, etc.”) on the grounds of Article 21 of the former Restriction of Special Local Taxation Act (amended by Act No. 12175, Jan. 1, 2014; hereinafter the same).

C. On January 3, 2012, the rescission of the sales contract and the Plaintiff 1’s disposition of this case’s sales contract between the Nonparty Company and the Plaintiff. On the same day, the registration of ownership transfer concerning the instant real estate is complete.