A. Upon receipt of a civil petition filed by the public official in charge of the Defendant to take measures against the illegal building portion of the building in Ulsan-gu, Ulsan-gu (hereinafter “instant building”), on July 14, 2016, the public official confirmed whether the instant building was an illegal building at the site of the instant building. As a result, the public official confirmed that the first floor or fourth floor (the size of the instant building: 14.59 square meters, 2, 3, and 13.53 square meters, each of the 1st floor and 14.53 square meters), among the instant buildings, was illegally expanded.

(hereinafter referred to as “the extension of this case”) b.

On July 25, 2016, the Defendant issued a corrective order ordering the Plaintiff, the manager of the instant building, and the selector, who is the owner of the instant building, to restore the instant extension to its original state. On September 9, 2016, the Defendant ordered correction of the said extension to restore the original state. On October 31, 2016, the Defendant issued a prior notice of disposition on the imposition of enforcement fines and issued a disposition imposing KRW 5,716,640 on the enforcement fines on December 21, 2016.

In order for the Plaintiff to not restore the part of the extension of this case to its original state, the Defendant issued a disposition imposing KRW 6,044,960 on June 16, 2017 to the Plaintiff and the Selection, after going through the procedure of corrective order, correction promotion, advance notice of disposition, etc.

C. Although the Defendant imposed charges for compelling the performance on two occasions as above, the instant extension was not restored to its original state, the Defendant issued a disposition imposing charges for compelling the performance on the Plaintiff on January 25, 2018 (i.e., the statutory standard price for the extension of the instant case 18,073,790 x 50/100 x 70/100 x 70/100).

On January 11, 2017, the Defendant issued a disposition to impose acquisition tax, special tax for rural development, and local education tax (including additional tax) totaling 609,730 won (hereinafter “instant disposition to impose acquisition tax”) on the selector by using the statutory standard market price for the part of the instant extension as KRW 16,33,280 (hereinafter “instant disposition to impose acquisition tax”).

E. The plaintiff and the selector.