1. The remainder of the judgment of the court of first instance, excluding the part which became final and conclusive by a judgment of remand, is for the following claimant.

1. On September 17, 2013, the Plaintiff filed a lawsuit against the Defendant seeking revocation of the entire amount of acquisition tax, (i) part of the principal tax, (ii) additional tax for acquisition tax and additional tax for special rural development tax, (iii) part of the principal tax for special rural development tax, and (iv) additional tax for special rural development tax, but the first instance court declared that all of the Plaintiff’s claims were dismissed. However, although the Plaintiff filed an appeal against this, the first instance court dismissed all of the Plaintiff’s appeals.

As to this, the Plaintiff filed an appeal, and the judgment of remand was reversed and remanded “(B)” in the judgment of the first instance prior to the remand, and the Plaintiff’s remaining appeal was dismissed. As such, the Plaintiff’s claim in the first instance and the judgment prior to the remand became final and conclusive as against the Plaintiff.

Therefore, the subject of the judgment after the remand is limited to the above 2. The request for cancellation of the judgment after the remand.

2. Details of the disposition;

A. On February 1, 2005, A Co., Ltd. (hereinafter “A”) established a golf course development and operation project, tourist resort development project, etc. for the purpose of business. However, the Plaintiff implemented a membership golf course construction project (CCC; hereinafter “instant golf course”) with a scale of 27 square meters on the land of Youngcheon-si B B 1,359,557 square meters (hereinafter “instant land”).

The Plaintiff was entrusted with the instant land by November 7, 2007, as a company whose business purpose is real estate trust business, etc.

A on April 14, 2008, the construction of the instant golf course was awarded to Daewoo Construction Co., Ltd.

D Co., Ltd. was established for the purpose of sports service business on March 20, 2013 after the closure of A, and the location of A and its head office were the same, and most of A's employees were succeeded.

B. A disposition of imposition against A shall complete all the instant golf course construction of 27 holess.