1. Acquisition tax imposed on the Plaintiff on June 1, 2017 by the Defendant, 81,267,050 won, local education tax 4,279,570 won, and special rural development tax 2.

1. Details of the disposition;

A. The Plaintiff is a cooperative established on December 22, 2006 to implement a housing reconstruction project in Daegu Metropolitan City B (hereinafter “instant project site”).

B. From around 2013, the Plaintiff and C Co., Ltd. jointly built multi-family housing (D apartment, 15 Dong, 979 households) and ancillary welfare and neighborhood living facilities on the instant project site.

(hereinafter referred to as "multi-family housing of this case").

With respect to the construction of the instant multi-family housing, the Plaintiff paid to the Defendant the charges for school site of KRW 2,273,542,450 (hereinafter “instant school site charges”) around July 24, 2013, around November 28, 2013, KRW 3,024,690, total amount of KRW 2,276,567,140 (hereinafter “instant school site charges”).

On October 27, 2015, the Plaintiff reported and paid acquisition tax of KRW 3,621,303,830, local education tax of KRW 206,931,640, and special rural development tax of KRW 100,430,390, which is calculated on the basis of the fact that the instant school site charges related to the acquisition of the instant collective housing were excluded from the acquisition price.

E. However, on May 1, 2017, the Defendant issued a pre-announcement of taxation to the effect that the pertinent acquisition tax reported and paid by the Plaintiff shall be included in the tax base, but the charges for the school site were omitted and imposed the acquisition tax, local education tax, and special rural development tax. On June 1, 2017, the Defendant issued a disposition imposing acquisition tax amounting to KRW 81,276,567,050 (including additional tax), local education tax, KRW 4,279,570 (including additional tax), and KRW 2,076,450 (including additional tax) on the Plaintiff as additional tax base (hereinafter “instant disposition”).

F. On July 19, 2017, the Plaintiff dissatisfied with the instant disposition and filed a request for review with the Board of Audit and Inspection on July 19, 2017, and the Board of Audit and Inspection decided to dismiss the Plaintiff’s request on November 14, 201

G. The statutes related to the disposition of this case are as shown in the attached Form.

【Ground of recognition】 There is no dispute, Gap No. 1.