1. On February 4, 2013, the Defendant’s comprehensive real estate holding tax for the Plaintiff in 2009 and special rural development tax for KRW 1,103,637,850 and special rural development tax for the Plaintiff.

1. Details of the disposition;

A. On September 1, 2011, the Defendant issued an additional notice to the Plaintiff of the comprehensive real estate holding tax amounting to KRW 566,426,347, to KRW 1,068,868,668,629, and the special rural development tax amounting to KRW 213,773,725 from KRW 113,285,269 (Provided, That the Defendant issued a comprehensive real estate holding tax amounting to KRW 502,42,42,280 (= KRW 1,068,868,629 – KRW 56,426,347, KRW 566,450), and special rural development tax (= KRW 213,773,725, KRW 113,285,269, KRW 269), 161,21416, 2016.

B. The Defendant applied the former Gross Real Estate Tax Act (amended by Act No. 10221, Mar. 31, 2010) to the comprehensive real estate holding tax on each of the dispositions above. However, since the purport of the former comprehensive real estate holding tax is the same before and after the amendment, it shall be stated in a uniform manner.

In calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3) and 14(3) and (6), the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 22813, Mar. 31, 201) shall apply to the comprehensive real estate holding tax for the year 2009, but since the same purpose is identical to that before and after the amendment, it shall be uniformly recorded in new law.

Articles 4-2 and 5-3 (1) and (2) of the former Enforcement Rule of the Gross Real Estate Tax Act (Amended by Ordinance of the Ministry of Strategy and Finance No. 328, Feb. 23, 2013); however, the former Enforcement Rule of the Gross Real Estate Tax Act (Amended by Ordinance of the Ministry of Strategy and Finance No. 235, Sep. 7, 201) shall apply to the comprehensive real estate holding tax, etc. for the year 2009; however, since the purport of the Act before

Article 5 (2) [Attachment 3] prescribed (Public Notice - Standard Amount of Taxation) 】 Fair market price ratio of comprehensive real estate holding tax 】 fair market price ratio of property tax 】 below the formula of standard tax rate of property tax.