The part against the plaintiff is reversed, and that part of the case is remanded to Busan High Court.

1. The lower court, citing the reasoning of the first instance judgment, newly constructed 2,947 apartment units on the land of 24,187 square meters which the Plaintiff, a housing reconstruction association, purchased from a third party, with an additional purchase of 24,187 square meters from a third party (2,230 households, 717 households), and 142 households (41 households, 41 households, and 101 households, which were members of the association), and obtained authorization for completion on December 7, 2006, and completed registration of ownership transfer to the Plaintiff on January 26, 207, after completing registration of ownership ownership on general apartment units and commercial buildings, and completed registration of ownership transfer to the Plaintiff on the land of 133,243 square meters, and the land area of apartment units and commercial buildings, which the Plaintiff implemented by the housing reconstruction association, was 117,006 square meters on the land of 24,000 square meters, and the Plaintiff did not report and pay the acquisition tax and special rural development tax to the Plaintiff.