A. On September 8, 2008, No. 137120, the receipt number No. 137120, Sept. 8, 2008, the Plaintiff completed the provisional registration of the right to claim ownership transfer (hereinafter “the provisional registration of this case”).

B. Around February 13, 2009, the Plaintiff filed a acquisition tax return on the instant land (hereinafter “instant return”). On April 13, 2009, the Defendant issued a payment notice (including additional tax) of acquisition tax of the Plaintiff 48,459,510 won (including additional tax) and special rural development tax of 5,238,030 won (including additional tax) against the Plaintiff on April 13, 2009, who did not pay acquisition tax.

[Ground of recognition] Facts without dispute, Gap 2, Eul 1-2, the purport of the whole pleadings

2. Whether the collection disposition of this case is legitimate

A. The Plaintiff’s summary of the Plaintiff’s assertion (1) committed a provisional registration of this case by lending the Plaintiff’s name to the instant land while lending the Plaintiff’s loan to B. However, D did not complete the principal registration based on the provisional registration of this case because it did not receive interest from B, but paid interest. The Plaintiff cannot be deemed to have acquired the instant land as a person who was merely a person holding a provisional registration name or a provisional registration right and did not have paid the purchase price.

(2) The provisional registration of this case in the name of the Plaintiff was a provisional registration for security, but the principal registration was not made yet, and the liquidation procedures under Articles 3 and 4 of the Provisional Registration Security Act were not followed. Thus, it cannot be deemed that the instant real estate was actually acquired.

(3) The pre-sale contract, which serves as the basis for the provisional registration of this case, is written on December 8, 2009 as the date of the completion of the pre-sale contract. Even if the Plaintiff actually acquired the land of this case after December 9, 2009, the instant collection disposition that notified the Plaintiff on April 13, 2009.