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

A. On April 10, 1996, the Plaintiff completed the registration of incorporation with the trade name "Aquatic Food Co., Ltd.". On May 29, 199, the Plaintiff changed the trade name to "Bongsung & Yang Co., Ltd." on December 29, 199, and was dissolved under Article 520-2 (1) of the Commercial Act on December 2, 2004, and the head office was dissolved on February 5, 2007 under Article 520-2 (1) of the Commercial Act. The Plaintiff completed the registration of continuation of company by changing the trade name into the current trade name.

B. The Plaintiff was sold and paid the proceeds from the sale of 982-17 and 3 parcels in Gangseo-gu Seoul Metropolitan Government, Gangseo-gu District Court, Gangseo-gu District Court, Seoul, and completed the registration of ownership transfer under No. 58195, Sept. 10, 2007.

In addition, on October 1, 2007, the Plaintiff purchased the land of 742-97, Gangseo-gu, Seoul, Gangseo-gu, Seoul, and completed the registration of ownership transfer by the receipt No. 70480 on November 2, 2007.

C. The Plaintiff voluntarily reported and paid the total amount of KRW 27,324,00,00, the registration tax and local education tax applying the heavy taxation rate to the Gangseo-gu, Gangseo-gu, Seoul to the Gangseo-gu, Gangseo-gu, Seoul, and KRW 385,61,120, and the registration tax and local education tax applying the heavy taxation rate to the land 742-97, and the local education tax. The Gangseo-gu office was entrusted by the Defendant at the time.

Article 138 (1) of the former Local Tax Act (amended by Act No. 9924, Jan. 1, 2010; hereinafter “the Act”) provides that “registration following the increase of capital within five years after the establishment of a corporation in a large city” under subparagraph 1 of Article 138 (1) of the former Local Tax Act (amended by Presidential Decree No. 9924, Jan. 1, 2010; hereinafter “Act”) and subparagraph 3 of Article 102 (2) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 20708, Feb. 29, 2008) provides that “real estate registration following the establishment of a corporation in a large city and the relocation and transfer of a branch office or a branch office in a large city