A. The Japanese-Japan District Housing Association, 134 and 2, 134 and 3 regional housing associations, 134 and 4 regional housing associations, 134 and 5 regional housing associations, and 134 and 6 regional housing associations (hereinafter “each of the instant associations”) were jointly established in around 2002 for the purpose of jointly conducting apartment construction projects (hereinafter “instant projects”), and each of the members of the instant associations contributed money or real estate to the association.

B. Each of the instant associations acquired land with money invested from its members and completed the registration of ownership transfer in the name of the 134th regional housing association, the representative association, and thereafter, each of the instant associations was dissolved on September and October 2006 as it was virtually impossible to normally conduct the instant projects due to continuous internal disputes, etc., and 1,242 members, including the existing members, were established to succeed to the instant projects. On February 22, 2007, each of the instant associations obtained authorization for the establishment of a housing association from the head of Dongjak-gu Seoul Special Metropolitan City head of the Gu on February 3, 2007 pursuant to Article 32 of the former Housing Act (amended by Act No. 9405 of February 3, 2009).

C. Meanwhile, as of June 1, 2007, the assessment basis date of comprehensive real estate holding tax for the year 2007, the registration of ownership transfer was completed in the name of the 134th regional housing association on the following real estate.

1) The Dongjak-gu Seoul Metropolitan Government 134-355 and 125 square meters (hereinafter “instant land”) are 23,458.7 square meters (hereinafter “instant land”).

(2) In the case of a single house other than the 64-56 ground-based detached house in Dongjak-gu Seoul Metropolitan Government (hereinafter “instant house”), 293 square meters (hereinafter “instant house”) for four lots of land 510.9 square meters (a separate aggregate of property tax)

D. Upon reporting the comprehensive real estate holding tax for 2007, the Plaintiff classified the instant housing into the exclusion of summing-up under Article 4 of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 20210, Aug. 6, 2007; hereinafter the same) and the comprehensive real estate holding tax for employees.