A. C’s land (1,772 square meters), D’s land (224 square meters), and E’s land (148 square meters) were registered as owned by the Plaintiff since 2002. However, the said C’s land (1,772 square meters) was divided into C’s land (1,416 square meters), F’s land (350 square meters), and G’s land (6 square meters) on May 28, 2015, and the said C’s land (1,416 square meters) and the said D’s land (24 square meters) and E’s land (148 square meters) were entirely converted from “electric or paddy” on the same day.

Hanam-si H land (431 square meters) was sub-owned by the Republic of Korea and completed the registration of ownership transfer in the name of I on August 26, 2014.

(2) (237,100,000). (b)

The Defendant completed the registration of ownership transfer on May 28, 2015 under the name of the Defendant, on the grounds of sale on May 12, 2015, with respect to the land C (1,416 square meters), D land (224 square meters), E land (148 square meters), E land (148 square meters), and H land (431 square meters).

C. On the above four parcels purchased by the Defendant, the building for gas filling stations permitted under the J name was newly constructed, and the registration of ownership preservation was completed in the name of J on April 28, 2015, and the registration of ownership transfer was completed in the name of the Defendant on May 28, 2015.

On the other hand, on May 28, 2015, the registration of the establishment of a neighboring mortgage and the registration of creation of superficies was completed on May 25, 2010 on the land C (1,722 square meters), D land (24 square meters), and E land (148 square meters), which was registered as owned by the Plaintiff before being divided into the Plaintiff on May 28, 2015. However, on May 25, 2010, the registration of the establishment of a neighboring mortgage and the registration of creation of superficies was completed on the ground that the National Federation of Fisheries Cooperatives did not consent to the new construction of a gas charging station. The Defendant paid the amount of KRW 40 million to the National Federation of Fisheries Cooperatives, and then deleted the registration of the establishment of a neighboring mortgage and the registration of creation of superficies.

E. On the other hand, from July 2015, the lower court imposed acquisition tax and additional dues as the land category of the said three parcels, which were owned by the Plaintiff, was changed to “gas station site.” On February 24, 2016, the Plaintiff paid KRW 71,690,900 to the lower Mayor, which was the sum of additional dues up to February 24, 2016, and the Defendant.