1. Acquisition tax imposed on the Plaintiff on March 12, 2013 by the Defendant, respectively, KRW 162,948,890 and special rural development tax, respectively.

1. Details of the disposition;

A. B (hereinafter “B”) was established on June 25, 2001, and is a company that conducts steel structure construction business and design construction business.

On June 25, 2001, on June 25, 2001, the status of possession of name shares (total outstanding shares 50,000 shares) D 500,000 (40%) D 10,000 (1%) 9,500 (19%) 9,500 (19%) G 10,000 (19%) G 10,000 (20%) 10,000 (20%) 20,50 (20%) H 20,50 (41%) 20,50 (41%) 410,000 (10%) 20,50 (41%) 20%) 10,000 (10%) 10,000 (10%) 20,000 (10%) 20,000 (100%) 10,500 (209%)

B. The shares issued by B are total of 50,000 shares (hereinafter “instant shares”), which are the following:

C. On December 31, 2011, the Defendant imposed acquisition tax of KRW 162,948,890 and special rural development tax of KRW 16,294,880 on the Plaintiff on March 12, 2013, on the ground that the Plaintiff acquired all shares issued by B and thus became subject to acquisition tax prescribed in Article 7(5) of the Local Tax Act and Article 11(2) of the Enforcement Decree of the same Act (hereinafter “instant disposition”).

On April 25, 2013, the Plaintiff filed a petition for review with the Board of Audit and Inspection on the instant disposition. However, upon receipt of a request for dismissal on October 30, 2014, the Plaintiff filed the instant lawsuit on January 7, 2015.

【Ground of recognition】 The fact that there has been no dispute, Gap 1, 2, 9, Eul 6 through 10, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion does not constitute acquisition under Article 7(5) of the former Local Tax Act (amended by Act No. 11617, Jan. 1, 2013) since the Plaintiff merely held a title trust with I et al. when acquiring shares on March 8, 2005.

The instant disposition based on the premise that the Plaintiff acquired the instant shares from I, etc. is unlawful.

(b) Entry in the attached Form of relevant statutes;

C. In a case where the name of ownership on the registry of shareholders was entered in the name of ownership on the registry of shareholders, but the name of ownership was entered in the name of the shareholder, only the next person entered in the name of ownership on the registry of shareholders is a shareholder.