1. Acquisition tax assessed against the Plaintiff on December 12, 2014, KRW 136,325,240, local education tax; and KRW 11,42,850, which was assessed against the Plaintiff.

1. Details of the disposition;

A. On July 2, 2014, the Plaintiff acquired from B the Medical Care Center (hereinafter “instant real estate”) from the Nam-gu Incheon Metropolitan City, Incheon, KRW 301, 302, 303, 601, 602, and 603, and agreed to pay KRW 1.95 billion to B the National Federation of Fisheries Cooperatives (hereinafter “instant loans”) with the amount of KRW 1.95 billion. The Plaintiff acquired the obligations for loans to B’s National Federation of Fisheries Cooperatives (hereinafter “instant loans”) secured by the instant real estate, and paid KRW 50 million to B (hereinafter “instant sales contract”).

B. On July 2, 2014, the Plaintiff completed the registration of ownership transfer on the instant real estate first of all, for the acquisition of the instant loan. Since the instant real estate was “Medical Care Center,” the Plaintiff was exempted from acquisition tax, etc. pursuant to Article 20 subparag. 1 of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply) (tax exemption on real estate acquired to use for welfare facilities for older persons without charge, for older

C. On July 22, 2014, the Plaintiff cancelled the sales contract with B and the instant case, and completed the registration cancellation of the ownership transfer registration completed in the future of the Plaintiff on the same day.

On October 28, 2014, the Defendant issued a prior notice of imposition of acquisition tax of KRW 135,264,60 (including additional taxes), local education tax of KRW 12,421,620 (including additional taxes), and special rural development tax of KRW 5,658,390 (including additional taxes) calculated based on the standard market price of the instant real estate as the tax base of KRW 2,762,08,707, on the ground that “the real estate was sold under the condition that the period used directly as a welfare facility for the aged without charge was less than two years” pursuant to Article 178 Subparag. 2 of the Restriction of Special Local Taxation Act.

E. The Plaintiff dissatisfied with the request for pre-assessment review on November 12, 2014. The Defendant, on December 12, 2014, partially adopted (the reason why the Local Education Tax Act amended on January 1, 2013 repealed the penalty tax without filing a return on local education tax), excluding the above additional tax 1,104,830 won, and acquisition tax 136,325.