Defendant B (hereinafter “Defendant B”) requested the Plaintiff to provide a consignment and a secured loan with respect to the instant officetel Nos. 1, 201, 202, 203, 205, 206, 301, 302, 303, 305, and 306 (hereinafter “the instant officetel”). The Plaintiff, under his own name, completed the registration of transfer of ownership of the instant officetel, received loans of KRW 912,00,00,000 from the Plaintiff as security.

The Plaintiff was exempted from acquisition tax, etc. by being registered as a rental business operator until the registration of transfer of ownership for the instant officetel is completed.

On October 4, 2016, Defendant B completed the registration of ownership transfer on the instant officetels No. 202, 203, 305, and 306 (hereinafter “instant officetel”) with respect to Defendant C, among the instant officetels under the name of the Plaintiff as a payment for the construction price, and on the instant officetels No. 201, 302, and 303 (hereinafter “instant officetel”) with respect to Defendant D, respectively.

Since then, the registration of ownership transfer was completed with respect to officetels 205 and 206 to third parties.

In the case of the first officetel as of March 2018, the Plaintiff imposed an additional tax on the ground that real estate subject to reduction or exemption of acquisition tax was sold to a third party prior to the mandatory rental period set by the Special Act on Private Rental Housing and the Enforcement Decree. As of March 2018, the acquisition tax amount was KRW 22,271,640, additional dues, KRW 3,607, KRW 369,430, total of KRW 25,870, KRW 870, KRW 719, KRW 19, KRW 450, KRW 450, KRW 345,060 (hereinafter “acquisition tax, etc.”) and KRW 22,271, KRW 640, KRW 3,607, KRW 79, and KRW 25,879,430, KRW 205, KRW 7,800, KRW 19, KRW 450, KRW 155,059, KRW 250.

[Ground of recognition] The fact that there is no dispute, entry of Gap's 1 through 3 (if there is an additional number, including each number; hereinafter the same shall apply) and the time of entry in this court.