1. Acquisition tax of 6,712,620 won, local education tax of 6,718,200 won, and special rural development tax of 6,712,620 won, which the Defendant paid to the Plaintiff on May 10, 2013.

1. Details of the disposition;

A. On November 10, 201, the Plaintiff, a special purpose company established under the Asset-Backed Securitization Act, acquired, from the asset holder on December 2, 201, securitization assets, including loan claims of KRW 1,33.1 billion, which cover loans of KRW 202 Dong 501 (hereinafter “instant real estate”) in Yongsan-gu, Yongsan-gu, U.S., U.S. 21, U.S. 21, U.S. 201 from the asset holder.

B. The Plaintiff directly participated in the auction procedure of the instant real estate in order to recover the above loan claims, and was awarded a successful bid on August 16, 2012 and subsequently awarded the instant real estate.

9. 14. The sales amount was paid in full.

C. Around that time, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax, which are calculated by reducing and exempting 50/100 of the tax amount as the tax base for acquisition tax of the instant real estate by 265,000,000.

On May 10, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate was not subject to acquisition tax reduction or exemption pursuant to Article 120(1)9 of the Restriction of Special Taxation Act, which was amended by Act No. 10406, Dec. 27, 2010; (b) concluded that it was not subject to acquisition tax reduction or exemption pursuant to Article 120(1)9 of the Restriction of Special Taxation Act; (c) imposed acquisition tax of KRW 6,712,620, local education tax of KRW 618,200, and special rural development tax of KRW 282,570 on the Plaintiff.

(hereinafter “Disposition in this case”). [Grounds for recognition] The Disposition in this case is without dispute, Gap evidence 1, Eul evidence 1 to 4, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

(a) The details of the relevant statutes are as shown in the attached statutes;

B. According to the relevant legal principles and Articles 2(1)15 and 55(1) of the Framework Act on Local Taxes, and Article 36 of the Enforcement Decree of the Framework Act on Local Taxes, a local tax payment notice shall be imposed on the taxable year and items of the local tax to be paid, the provisions of the relevant laws and ordinances of the relevant local government, the taxpayer’s address and name, tax base amount, tax rate, amount of tax, deadline for payment, place of payment, and measures to be taken when