1. The part of the judgment of the court of first instance against the plaintiff shall be revoked.

On July 2, 2013, the acquisition tax against the plaintiff on July 2, 2013 30,102.

1. In the first instance trial, the Plaintiff sought revocation of imposition of acquisition tax, local education tax, and special rural development tax, each principal tax and additional tax, from July 2, 2013. The court of the first instance accepted the request for revocation of imposition of additional tax, and dismissed the request for revocation of each imposition of principal tax.

Therefore, since only the plaintiff appealed against this issue, the subject of this Court's judgment is limited to the claim for cancellation of each principal tax imposition disposition of acquisition tax, local education tax and special rural development tax on July 2, 2013.

2. Details of the disposition;

A. On March 8, 2011, the Plaintiff was a special purpose company established pursuant to Article 2 subparag. 5 of the Asset-Backed Securitization Act. On March 29, 2011, the Plaintiff acquired at KRW 1,28.2 billion, securitization assets, including loans secured by four lots of land, including 1,661 square meters of A factory site, and two-story factory buildings (hereinafter collectively referred to as “instant real estate”), from the Industrial Bank of Korea, the asset holder, as the asset holder, on March 29, 201.

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure of the instant real estate and was decided to permit the sale of the instant real estate as the purchaser on September 28, 201, and paid the sale price on December 16, 201.

C. On December 28, 2011, the Plaintiff filed a tax return with the Defendant on KRW 1,505,135,156 for the acquisition value of the instant real estate as the tax base, which is KRW 1,505,135,156, and paid 30,100 for acquisition tax, KRW 30,102,70 for local education tax, KRW 3,010,270 for special rural education tax, KRW 1,505,130 for special rural development tax, and KRW 1,505,130 for special rural development tax, calculated by reducing and exempting the tax amount pursuant to Articles 120(1)12 and 119(1)13 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010).

On July 2, 2013, the Defendant: (a) deemed that the instant real estate was not subject to acquisition tax reduction under the former Act; and (b) obtained acquisition tax including KRW 10,572,060 from the Plaintiff.