2. The costs of lawsuit shall be borne by the Plaintiff.

A. On March 30, 2002, the Plaintiff succeeded to the Songpa-gu Seoul Metropolitan Government B apartment 322 Dong 503 (hereinafter “instant apartment”), and the area in which the instant apartment is located (C apartment reconstruction improvement project association) approved the reconstruction project on November 29, 2002.

B. The Plaintiff, as a member of the Plaintiff, entered into a sales contract with the said association on the newly constructed apartment (307 dong 1702) instead of the instant apartment (307 dong 1702), and on April 27, 2006, transferred the said member’s right to sell the housing (hereinafter “instant right to sell the housing”) to Nonparty D and one other, and did not report the transfer income tax.

C. Accordingly, on March 31, 2010, the Defendant decided and notified the Plaintiff of KRW 166,718,470 as transfer income tax for the year 2006 (hereinafter “instant disposition”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 4, 8 through 14, Eul evidence Nos. 1 through 6 (including each number), the purport of the whole pleadings

2. Whether the disposition is invalidated;

A. The plaintiff asserted that the right to sell the instant case was transferred on April 19, 2006, and was one house for one household on the basis of the date of the said transfer.

Therefore, although the transfer of the sales right of this case constitutes one house non-taxation for one household, the disposition of this case, which was otherwise reported, asserts that the defect is so serious and clear that it is null and void.

The defendant asserts that even if the date of transfer alleged by the plaintiff is based on the date of transfer, the plaintiff is holding another house (Seoul E apartment 63 dong 109, Gangnam-gu) and it does not constitute one house for one household.

B. In an administrative litigation that claims the invalidity of a judgment disposition as a matter of course and seeks the invalidity confirmation thereof, the Plaintiff is liable to assert and prove the grounds for such administrative disposition’s invalidity.

In this case, the health team and the evidence submitted by the Plaintiff alone are insufficient to recognize the disposition of this case as being null and void as a matter of course.