1. The Defendant imposed acquisition tax of KRW 6,568,220 and local education tax of KRW 479,450 on the Plaintiff on May 10, 2018.

1. Details of the disposition;

A. On December 14, 2017, the Plaintiff entered into a lease agreement (hereinafter “instant lease agreement”) with the Seo-gu, Seo-gu, Daejeon apartment D (hereinafter “instant apartment”) with its own son on the purchase of KRW 273 million (the contract amount of KRW 43 million and the remainder of KRW 230 million shall be paid in December 19, 2017) and B (hereinafter “instant lease agreement”) with the remainder other than one small one of the instant apartment units (hereinafter “the instant lease agreement”), each of which was leased KRW 230 million to B on the same day, and paid KRW 43 million as the contract deposit to B on the same day.

B. In the context of the Special Agreement on the instant lease agreement, the phrase “the remainder (230 million won) shall be converted into the lessee’s deposit for lease on a deposit basis after selling the apartment in question, which is the lessee’s ownership, to the lessor.”

C. On December 15, 2017, the Plaintiff reported and paid KRW 2.730,000,000 and local education tax calculated by applying the tax rate of KRW 10/100 to housing oil transaction under Article 11(1)8 of the Local Tax Act with respect to the apartment of this case to the Defendant.

On May 10, 2018, the Defendant determined that the leased portion of the instant case was gratuitously acquired from B, and rendered a disposition imposing acquisition tax of KRW 6,568,220 and local education tax of KRW 479,450 by applying the tax rate of KRW 35/1,00 for gratuitous acquisition under Article 11(1)2 of the Local Tax Act to the Plaintiff.

(hereinafter “instant disposition”) e.

On July 17, 2018, the Plaintiff filed an appeal against the instant disposition with the Tax Tribunal, but the decision to dismiss the appeal was rendered on October 1, 2018.

[Ground of recognition] Facts without dispute, entry of Gap evidence Nos. 1 through 4, 7, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s summary of the Plaintiff’s assertion is the instant case to B on December 14, 2017.