1. Acquisition tax imposed on the Plaintiff on May 10, 2013 by the Defendant, 11,522,280 won, local education tax 1,06,220 won, and special rural development tax.

1. Details of the disposition;

A. The Plaintiff, a special purpose company established under the Asset-Backed Securitization Act on March 9, 2010, acquired, from the asset holder on March 30, 2010, securitization assets including loans secured by No. 504-dong 601 (hereinafter “instant real estate”) of the Yongsan-gu, Busan Metropolitan City apartment of 104-dong 601 (hereinafter “instant real estate”), for approximately KRW 179.9 billion.

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure of the instant real estate in order to recover the above loan claims, and subsequently won the instant real estate at the auction on November 17, 201 and paid the sales price in full on December 28, 201.

C. Around that time, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax, which are calculated by reducing and exempting 50/100 of the tax amount as the tax base for the instant real estate by 430,000 won with respect to the Defendant.

On May 10, 2013, the Defendant: (a) deemed that the acquisition of the instant real estate was not subject to acquisition tax reduction or exemption pursuant to Article 120(1)9 of the Restriction of Special Taxation Act, which was amended by Act No. 10406, Dec. 27, 2010; (b) concluded that it was not subject to acquisition tax reduction or exemption pursuant to Article 120(1)9 of the Restriction of Special Taxation Act; and (c) imposed acquisition tax on the Plaintiff KRW 11,52,280, local education tax; (d) KRW 1,066,220; and (e) KRW 13,121,610

(hereinafter “Disposition in this case”). [Grounds for recognition] The Disposition in this case is without dispute, Gap evidence 1, Eul evidence 1 to 4, and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

(a) The details of the relevant statutes are as shown in the attached statutes;

B. According to the relevant legal principles and Article 2(1)15 and Article 55(1) of the Framework Act on Local Taxes, and Article 36 of the Enforcement Decree of the Framework Act on Local Taxes, a local tax payment notice is unlawful in the taxable year and items of the local tax to be paid, the provisions of the relevant laws and ordinances of the relevant local government, the taxpayer’s address and name, tax base amount, tax rate, amount of tax, deadline for payment, place for payment, and measures to be taken and imposed