1. The Defendant’s KRW 16,611,385 for the Plaintiff and KRW 6% per annum from September 30, 2014 to August 18, 2015 for the Plaintiff.

1. Facts of premise;

A. On December 24, 2009, the Plaintiff was established at the seat of its head office in Gangnam-gu Seoul Samsungdong.

B. B is the owner of Gangdong-gu Seoul Metropolitan Government 3rd 667.5 square meters, and four-story neighborhood living facilities and inn buildings on its ground (hereinafter “instant real estate”), and was granted a building permit for the construction of underground and 14th urban residential housing and officetels on the instant real estate from the Gangdong-gu Seoul Metropolitan Government Office on November 201, 201.

C. The Plaintiff is against B on June 17, 2012.

The instant real estate was purchased in KRW 5,675,00,000, including the building permit under subsection (d).

On the other hand, on August 7, 2012, the Plaintiff entered into a real estate security trust agreement with the National Federation of Fisheries Cooperatives, under which the Handong-gu D Urban Residential Housing Co., Ltd. and the first beneficiary are the National Federation of Fisheries Cooperatives, in order to newly construct a new "Gangdong-gu D Urban Residential Housing" and borrow business funds from the National Federation of Fisheries Cooperatives.

(B) A trust contract was concluded by changing the trustee to the Housing Guarantee Corporation for the Trustee.

E. The Plaintiff delegated the Defendant with the registration of ownership transfer of the instant real estate and the registration of real estate acquisition through fisheries cooperatives.

F. On August 7, 2012, the Defendant reported acquisition tax to the Gangdong-gu Seoul Metropolitan Government Office to KRW 227,000,000, based on the acquisition value of the instant real estate as KRW 5,675,00,000, and reported the total amount of KRW 261,050,000 on the basis thereof.

G. Meanwhile, the Gangdong-gu Seoul Metropolitan Government Office imposed acquisition tax of KRW 69,643,50, education tax of KRW 13,928,720, and additional tax of KRW 33,22770 on September 30, 2014, on the Plaintiff, while the non-housing portion (30.68%) among the housing construction business operators excluded from the housing construction business operators in relation to the acquisition of the instant real estate.

[Ground of recognition] Evidence Nos. 1, 4, 7-2, 3, 8-1, 10, and 11 are written.