1. Acquisition tax assessed against the Plaintiff on August 1, 2018 (including additional tax of KRW 976,94,600), which was assessed against the Plaintiff.

1. Details of the disposition;

A. The Plaintiff is a reconstruction association formed for the purpose of constructing a multi-family housing complex on the ground of Gangseo-gu Seoul Metropolitan Government B (hereinafter “instant rearrangement zone”), and obtained authorization to establish an association from the Defendant on July 24, 2002, and completed the registration of incorporation on July 28, 2003.

B. On May 6, 2009, the Plaintiff obtained authorization to implement a A-building improvement project (hereinafter “instant project”) with the content that newly constructs 37 units of apartment units with a total floor area of 539,075 square meters and 2,603 units of apartment units in the instant improvement zone, and obtained the authorization to implement the said project on January 12, 201.

C. In order to proceed with the instant project, the Plaintiff was entrusted with the land of 116,184,64 square meters from its members and purchased a land of 36,923.06 square meters from a third party and prepared a total of 153,107.1 square meters of land for business.

(hereinafter “instant land for business.” The Plaintiff reported and paid acquisition tax on the land 36,923.06 square meters (hereinafter “third party’s land”) purchased by the Plaintiff from a third party among the instant land for business.

After completing the instant project, the Plaintiff obtained authorization on August 19, 2015, and the Defendant revised the management and disposal plan as C public notice of Gangseo-gu Seoul Metropolitan Government on the 26th day of the same month.

E. Among the land for the instant business, the site for apartment buildings, commercial buildings, etc. is 134,074 square meters (including a church building and a kindergarten building site of 3,134.9 square meters). Among them, the area of the land for the ownership of a cooperative member is 80,086 square meters and the area of the land for general sale is 53,987.1 square meters.

On the other hand, among the land for the business of this case, the land 19,033.1m2, such as the road and park site, was donated to the State, except for the above apartment and commercial building site.

(f) The Plaintiff: (a) considers that all land purchased by a third party who has already reported and paid acquisition tax is allocated to the land for general sale; and (b) purchase of land for general sale = 17,064.04 square meters of land for general sale = 53,987.1 square meters of land for general sale - a third party.