1. Acquisition tax of 93,908,840 won, registration tax of 48,745,270 won, and special rural development tax of 7.0

1. Details of the disposition;

A. On December 16, 2009, the Plaintiff newly built sales facilities 1,251.62 square meters (hereinafter collectively referred to as “instant real estate”) on each of the instant land on each of the following occasions, on which he/she acquired 614-1 square meters per 614-8 square meters per 61 square meters per 614-8 square meters per ri on June 11, 2010, and on January 201, 201, on each of the instant real estate from February 2, 2011.

(hereinafter “instant marina business”). (b)

The Plaintiff filed an application for reduction or exemption of acquisition tax, etc. pursuant to Article 266(5) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) and Article 14(3) of the former Restriction of Special Local Taxation Act (wholly amended by Act No. 11138, Dec. 31, 201; hereinafter the same) on the ground that the instant real estate was acquired to use directly for the Plaintiff’s unique business. Accordingly, the Defendant exempted the Plaintiff from acquisition tax, registration tax, special rural development tax, and local education tax on the instant real estate.

C. Since May 23, 2013 to May 25, 2013, the Gyeongnam Do Governor conducted a tax investigation with respect to the Plaintiff from May 23, 2013 to May 25, 2013. On June 21, 2013, the Plaintiff conducted a purchase business (one set) for many unspecified persons in the instant real estate although the agricultural cooperatives established pursuant to the Agricultural Cooperatives Act were prohibited from running a business for profit-making and speculation, the Plaintiff’s operation of a purchase business (one set) for many unspecified persons in the instant real estate is not a purchase business for members (the amount of use by non-members and associate members exceeds 50%) but a profit-making business. As such, the Plaintiff’s one set of the Plaintiff’s one set does not constitute real estate used for the agricultural cooperative’s own business, and thus, the amount of exempted tax is subject to additional collection.