1. On March 17, 2014, the Defendant Si interest market is subject to a disposition rejecting correction of acquisition tax and local education tax, which was made against the Plaintiff.

1. Details of the disposition;

A. The Plaintiff and B owned 1/2 shares out of each of the real estate listed in the separate sheet Nos. 1 through 4 (hereinafter “each of the instant real estate”) when individually named, according to the separate sheet. On December 24, 2013, the Plaintiff entered into a co-owned property partition contract with the content that the real estate No. 1 was owned solely by B, and that the two through four real estate was owned solely by the Plaintiff (hereinafter “instant co-owned property partition contract”), and completed the registration of ownership transfer pursuant to the co-owned property partition contract of this case on February 19, 2014.

B. As to the acquisition of real estate 2 or 4 under the instant contract for partition of co-owned property, the Plaintiff reported the aggregate tax rate of 4.6% under Articles 11(1)7 (b) and 151(1)1 of the Local Tax Act and Article 5(1)6 of the Act on Special Rural Development Tax (i.e., 4% acquisition tax rate of 0.4%) (i., the special rural development tax rate of 0.4%), on February 17, 2014, the acquisition value of real estate 2 real estate (tax base) was reported as 6,262,707, 162, 28, 280 won, local education tax, 250, 820 won, special rural development tax, 12,525, 410 won, total of 28,08,000 won, 370 won, 3748,781,374,784, and 510 won.

C. Thereafter, the Plaintiff asserts that the acquisition of real estate 2 or 4 through the division of common property should be subject to the acquisition tax rate of 0.3% pursuant to Articles 15(1)4 and 11(1)5 of the Local Tax Act, and that the pertinent acquisition tax, etc. should be reduced or corrected to the Defendants.