1. Acquisition tax and acquisition tax imposed by the Defendants against the Plaintiffs, as stated in the separate list of imposition details, including acquisition tax, etc.

1. Details of the disposition;

A. The Plaintiffs (Plaintiff A Co., Ltd.) concluded a contract for the sale of state forest products with the purport to purchase state forest products on each state forest forest land from the Republic of Korea (U.S. State Forest Management Office) as listed below (hereinafter “Plaintiff A”) and paid the balance.

On July 15, 2010, August 16, 2010, Plaintiff A Hyeong-gun Criwon, Wi-gun, Wi-si, Wi-si, Wi-si, Wi-si, Wi-si, Wi-si, Wi-si, Wi-si, Li-si, Wi-si, Li-si, Wi-si, Li-si, Li-si, Wi-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li-si, Li

On August 10, 2015, on the ground that the plaintiffs did not report and pay acquisition tax on the forest products acquired through each of the contracts of this case, the defendant Gap-gu notified the plaintiffs A of the imposition of acquisition tax of KRW 3,969,450 and special rural development tax of KRW 396,940 (including additional tax). The defendant Youngcheon City also notified the plaintiffs B of the imposition of acquisition tax of KRW 412,650 and special rural development tax of KRW 41,250 (including additional tax) on the same day.

C. Upon receipt of notice from the Korea Forest Service that the value of each of the instant contracts with the Plaintiff was changed to KRW 98,895,930, among each of the instant contracts, Defendant A notified the Plaintiff of the reduction of acquisition tax of KRW 3,563,100, and special rural development tax of KRW 356,290 (including additional tax) on September 25, 2015.

(B) Of the dispositions on August 10, 2015, the reduced dispositions against Plaintiff A and dispositions against Plaintiff B (hereinafter “each disposition of this case”). D.

The Plaintiffs appealed against them, but each objection was dismissed on February 1, 2016.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2 (including each number; hereinafter the same shall apply), Eul evidence 2, 3, 4, Eul evidence 1, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The plaintiffs' assertion 1 shall actually acquire the plaintiffs' assertion under each of the contracts of this case.