1. Acquisition tax of 10,200,060, local education tax of the Defendant against the Plaintiff on May 10, 2013, and special rural development tax of 942,00,000, and special rural development tax of the Plaintiff.

1. Details of the disposition;

A. The Plaintiff, a special purpose company established under the Asset-Backed Securitization Act on November 10, 201, acquired securitization assets from the asset holder in KRW 1,33.1 billion, including loan claims secured by the Plaintiff’s 149-dong 1501-dong 149-dong 102-dong 1501 (hereinafter “instant real estate”).

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 February 29, 2012 and subsequently awarded the instant real estate.

4. 23. The sale price was paid in full.

C. Around that time, the Plaintiff reported and paid acquisition tax, local education tax, and special rural development tax, which are calculated by reducing and exempting 50/100 of the tax amount as the tax base for acquisition tax of the instant real estate by 390,000,000.

On May 10, 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; (c) imposed acquisition tax of KRW 10,200,00; (d) local education tax of KRW 942,00; and (e) special rural development tax of KRW 11,574,0

(hereinafter “Disposition in this case”). [Grounds for recognition] The Disposition in this case is without dispute, Gap evidence 1, Eul evidence 1 to 4, 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 is illegal in the taxable year and items of the local tax to be paid, the provisions of the relevant laws and ordinances of the relevant local government, the taxpayer’s address and name, tax base, tax rate, tax rate, amount of tax, payment deadline, place of payment, measures to be taken in the event that