1. Of the instant lawsuit, acquisition tax from time to time for the Plaintiff on May 8, 2015, KRW 204,869,910, and special rural development tax, which the Defendant paid to the Plaintiff on May 8, 2015.

1. Details of the disposition;

A. On April 7, 2014, the Plaintiff is a company established for the purpose of manufacturing metal tanks and storage containers for the establishment of which the head office of the Sinnam-gun C is the head office.

B. On May 28, 2014, the Plaintiff acquired 8,155,00,000 square meters of land and 11 lots of land, 30,197 square meters of land and its ground buildings, 9,330.88 square meters of land and machinery, equipment, etc. (hereinafter referred to as “first real estate”), and was exempted from acquisition tax, etc. on November 28, 2014 by acquiring 1,46,100,000 square meters of the above land (hereinafter referred to as “second real estate”) for KRW 946,10,000 on the ground that a small or medium start-up enterprise acquired pursuant to Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 12853, Dec. 23, 2014; hereinafter the same).

On May 28, 2014, 4,077,00, 230,707,707, 390, 3907, 390, 3904, 390, 204, 390, 869, 610, 612, 490, 224, 990, 850, 15,000,000, 8904, 204, 869, 910, 612, 490, 17, 90, 85, 00,00,00,00,00,000, 2211,00,00, 15,00,00,00, 184, 184, 196, 307, 194, 107, 1084, 2014

C. On March 5, 2015, the Defendant: (a) deemed that the Plaintiff leased part of the instant real estate (50%) to E (hereinafter “E”) within two years from the date of acquisition without justifiable grounds; (b) on May 6, 2015, pursuant to the proviso to Article 120(3) of the former Restriction of Special Taxation Act, the Plaintiff imposed acquisition tax of KRW 204,869,910; (c) special rural development tax of KRW 8,612,490; (d) Local education tax of KRW 17,24,90; and (e) KRW 16,403,100; and (e) special rural development tax of KRW 982,430; and local education tax of KRW 785,940 on KRW 2 real estate of this case as indicated below, respectively.

The disposition concerning the real estate No. 1 in this case is "the first disposition in this case", and it is related to the real estate No. 2 in this case.