1. As to the Plaintiff on August 10, 2015:

A. Acquisition tax on real estate listed in Attachment 1 List 13,527.

1. Details of the disposition;

A. The Plaintiff is a school foundation that operates B University, a school under the Higher Education Act.

On September 2, 2009, the Plaintiff purchased forest land listed in attached Table 1 List No. 1 (hereinafter “the forest of this case”) and completed the registration of ownership transfer on September 25, 2009, and applied for reduction of acquisition tax and registration tax on the ground that the forest of this case is the property acquired by the Plaintiff, who is a school juristic person, to conduct its business.

Accordingly, pursuant to subparagraph 1 of Article 107 and Article 127(1)1 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010), the astronomical Mayor reduced acquisition tax and registration tax for the forest of this case to the Plaintiff.

B. On October 13, 2011, the Plaintiff acquired a building listed in attached Table 1 List 2 (hereinafter “instant parking lot”), and filed an application for reduction or exemption of acquisition tax, property tax, and local resource and facility tax on the ground that the instant parking lot was the property acquired by the Plaintiff in order to operate the Plaintiff’s business.

Accordingly, pursuant to the main sentence of Article 41(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 201), the astronomical City Mayor reduced acquisition tax, property tax, and local resource and facility tax on the instant parking lot.

C. On April 16, 2015, the astronomical Mayor conducted a tax investigation with the Plaintiff on the ground that “the Plaintiff did not use the instant forest for the purpose of education and training, and run a profit-making business by leasing the instant parking lot to a third party from October 13, 2011 to April 16, 2015.” On May 13, 2015, the Plaintiff notified the Plaintiff of the imposition of acquisition tax, registration tax, special tax for rural development, and local education tax on the instant forest, the notice of prior notice of taxation of the acquisition tax, registration tax, special tax for rural development, local education tax (such as acquisition of real estate), local education tax, property tax, local resource and facility tax, and local education tax from 2012 to 2014.