1. The part of the judgment of the court of first instance against the plaintiff shall be revoked.

The acquisition tax against the plaintiff on May 8, 2013 by the defendant 15,00.

1. Details of the disposition;

A. On March 8, 2011, the Plaintiff was a special purpose company established pursuant to Article 2 subparag. 5 of the Asset-Backed Securitization Act, and acquired, on March 29, 201, securitization assets including loan claims secured by A apartment A. 608 Dong 601 (hereinafter “instant real estate”) from the Industrial Bank of Korea, the asset holder, at approximately KRW 128.2 billion.

B. In order to recover the above loan claims, the Plaintiff directly participated in the auction procedure of the instant real estate and received the decision to permit the sale of the instant real estate as the purchaser on July 5, 201, and paid in full the sale price on August 22, 201.

C. On September 201, the Plaintiff reported and paid acquisition tax, local education tax, and special agricultural and fishing villages tax calculated by deducting 50/100 of the tax amount pursuant to Articles 120(1)12 and 119(1)13 of the former Restriction of Special Taxation Act (amended by Act No. 10406, Dec. 27, 2010; hereinafter “former Act”) with respect to the instant real estate as the tax base of KRW 750,000,000,000,000 to the Defendant.

On May 8, 2013, the Defendant deemed that the acquisition of the instant real property does not fall under those subject to reduction or exemption of acquisition tax under the former Act, and imposed KRW 23,468,700 on the Plaintiff, including acquisition tax of KRW 20,538,00 and additional tax of KRW 403,80,00, including additional tax of KRW 5,538,000 and KRW 1,903,80,026,90, including additional tax of KRW 276,90.

(hereinafter referred to as “instant disposition of imposition”) other than each additional tax portion.

The defendant is above D around April 25, 2014.

The imposition of additional tax under each paragraph has been revoked, and the imposition of additional tax of 5,538,00 won for acquisition tax, additional tax of 403,800 won for local education tax, additional tax of 276,900 won for special rural development tax was imposed.

(hereinafter referred to as “instant imposition of penalty tax”). [The grounds for recognition] does not dispute, A.