1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On November 23, 2011, the Defendant issued a notice of global real estate tax of KRW 9,328,183,740 and KRW 1,865,636,740 for special rural development tax and KRW 3,113,740 for special rural development tax of KRW 1,865,636,740 for the Plaintiff. On February 10, 2012, the Defendant repaid KRW 62,740 for comprehensive real estate tax of KRW 3,113,740 for special rural development tax and KRW

(i) Disposition of imposition of comprehensive real estate holding tax (i.e., KRW 9,328,183,740 (i.e., KRW 3,113,740) and special rural development tax (i.e., KRW 1,865,636,740) and KRW 1,865,014,000 (i.e., KRW 1,865,636,740)

In calculating the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the former Comprehensive Real Estate Holding Tax Act (amended by Act No. 10789, Jun. 7, 201; hereinafter “amended Act”), the Defendant shall pay the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3) and 14(3) and (6) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 22952, Jun. 3, 2011; hereinafter “amended Enforcement Decree”) to the tax base of land subject to the comprehensive housing or separate aggregate taxation (the amount equivalent to property tax calculated as the standard tax rate of property tax on the amount of land subject to the comprehensive housing or separate aggregate taxation x the fair market value ratio of comprehensive real estate holding tax x the fair market value ratio of property tax x the standard tax rate of property tax [the amended Enforcement Rule of the Comprehensive Real Estate Holding Tax Act (hereinafter “amended Enforcement Rule”).

(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2)

[See] The calculation details are as shown in the separate sheet No. 1.

C. The Plaintiff dissatisfied with the instant disposition and filed an objection on February 17, 2012, but the Defendant dismissed the said objection on March 16, 2012.

In other words, the Plaintiff filed an appeal on June 18, 2012, but the Tax Tribunal on October 11, 2012.