1. Acquisition tax, 10,447,200 won, local education tax, 964,720 won, and special rural development tax, which the Defendant paid to the Plaintiff on May 13, 2013.

1. Details of the disposition;

A. On June 8, 2011, the Plaintiff, a special purpose company established under the Asset-Backed Securitization Act, acquired, from the asset holder on June 28, 201, securitization assets in KRW 113.9 billion, including loan claims secured by No. 210 of the building A (hereinafter “instant real estate”) in Yongsan-gu, Yongsan-gu, Yongsan-gu, Busan, the asset holder, as a special purpose company established under the Asset-Backed Securitization Act.

B. The Plaintiff directly participated in the auction procedure of the instant real estate in order to recover the above loan claims, and was awarded a successful bid on March 22, 2012 and subsequently awarded the instant real estate.

5.8. The sales amount was paid in full.

C. On May 10, 2012, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax, which are calculated by deducting 50/100 from the tax base of acquisition tax amount of KRW 400,000,000 with respect to the instant real estate as the tax base.

On May 13, 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 total of KRW 11,854,280, total of KRW 10,447,200, local education tax, KRW 964,720,

(hereinafter “Disposition in this case”). [Grounds for recognition] The Disposition in this case is without dispute; Gap evidence Nos. 1, Eul evidence Nos. 1 through 3, and 5; 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 Articles 2(1)15 and 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 may be issued in cases of a taxpayer’s taxable year and items of the local tax to be paid, a taxpayer’s address, name, tax base, tax rate, tax rate, amount of tax, payment deadline, place of payment, measures to be taken in cases where the local tax was not paid by the payment deadline and measures to be taken