1. Of the instant lawsuit, the part concerning the claim for revocation of the imposition of property tax and local education tax indicated in the attached list.

1. Details of the disposition;

A. The purpose of the Plaintiff is to establish and operate the B Library (hereinafter “instant Library”) as a non-profit corporation established on December 12, 2008 after obtaining permission for establishment pursuant to Article 32 of the Civil Act and Article 4 of the Rules on the Establishment and Supervision of Non-Profit Corporations under the jurisdiction of the Ministry of Culture, Sports and Tourism and the Cultural Heritage Administration.

B. On November 25, 201, the Plaintiff: (a) donated land from C and D for the purpose of the building site of the instant library; and (b) completed the registration of ownership transfer after having received a donation of land E to 1619.9 square meters (hereinafter “instant land”).

C. Since then, the Plaintiff was exempted from acquisition tax on the instant land and property tax from 2012 to 2016 on the ground that the instant land constitutes real estate acquired by a culture and arts organization under Article 52(1) of the former Restriction of Special Local Taxation Act (amended by Act No. 11618, Jan. 1, 2013; hereinafter the same) to use directly for its unique duties.

On December 8, 2016, the Defendant: (a) conducted a field business trip on the instant land and confirmed the condition that the building was not located on the instant land; and (b) concluded that the Plaintiff was not using the instant land for the relevant purpose within one year from the date of acquisition without justifiable grounds, and (c) issued a prior notice of taxation on December 14, 2016, imposing acquisition tax and property tax reduced or exempted under the former Restriction of Special Local Taxation Act on the Plaintiff.

E. Since then, on March 2, 2017, the Defendant imposed imposition of acquisition tax of KRW 66,545,940 on the Plaintiff, local education tax of KRW 5,359,850, and special rural development tax of KRW 3,802,60 (including additional tax; hereinafter “instant imposition of acquisition tax”). The Defendant imposed imposition of property tax and property education tax of KRW 25,443,780 on the instant land from 2012 to 2016, as indicated in the list of the attached property tax, etc. (hereinafter “instant imposition of property tax”).

【Legal basis for recognition】