A. C reconstruction association (hereinafter “Non-Party Association”) is a reconstruction association established on August 21, 2000 for the purpose of constructing a main complex building on the fourth and fourth floors above ground (hereinafter “instant building”) by implementing a reconstruction project of commercial building located in the area of 4,308 square meters (hereinafter “instant land”).

B. On August 18, 2001, the non-party union and the non-party union entered into a joint construction contract between the non-party union and the tax management industry development company, etc.

The development of the business industry shall be referred to as "the business development";

B) On the ground of this case, the land owned by the non-party partnership was newly constructed the instant building with its own funds. Of the completed buildings, the total amount of 9,847 square meters and 1,878 square meters of the apartment and commercial buildings except the parking lot were sold to the non-party partnership members, and the remainder of 7,969 square meters entered into a joint construction agreement with the non-party partnership with the purport that the tax industry development would sell to the general public and would cover the construction cost with the proceeds of the sale. 2) On the other hand, the non-party partnership received the entire co-ownership share of the instant land from the members on September 28, 2001 and completed the registration of transfer of ownership due to the trust in the future of the non-party partnership.

C. On January 21, 2005, the Plaintiff concluded a sales contract with the tax administration industry development and the non-party union with the content that the Plaintiff would sell at 7,501,366,000 won the sales price of the instant building on January 21, 2005, and the sales contract with the content that the Plaintiff would sell at 689,986,000 won the sales price of the instant building on March 16, 2005 (hereinafter referred to as “instant sales contract”).

2) On July 17, 2009, the above heading room on July 17, 2009 is recorded in the annexed Table 2 list according to the design modification and division registration.