1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.

The defendant.

1. Basic facts

A. On September 8, 2008, the Plaintiff completed the provisional registration of the right to claim ownership transfer (hereinafter “the provisional registration of this case”) on September 8, 2008 with respect to the land of Seocheon-gu, Seocheon-gu, Seocheon-gu, Seocheon-gu, Seoul (hereinafter “instant land”).

B. On February 13, 2009, the Plaintiff filed a acquisition tax return on the instant land, and on April 13, 2009, the Busan City notified the Plaintiff to pay acquisition tax of KRW 48,459,510 (including additional charges) against the Plaintiff on April 13, 2009, when the Plaintiff did not pay it.

C. From October 5, 2009, the Plaintiff did not pay acquisition tax. From around October 5, 2009, the Plaintiff seized the Plaintiff’s real estate, deposit claims, etc. on January 13, 201, the Plaintiff collected KRW 10,297,600 from the Plaintiff’s deposit claims against the National Bank of Korea Co., Ltd., Ltd., and KRW 2,685,430 from the Plaintiff’s deposit claims against the Plaintiff’s KDB Industrial Bank.

On August 18, 2016, the Bupyeong-do Mayor notified the Plaintiff that if the acquisition tax is not paid to the Plaintiff, the Plaintiff would proceed with the public auction procedure for the real estate owned by the Plaintiff, and on September 13, 2016, the Plaintiff paid acquisition tax of KRW 65,863,90 (including additional charges) to the Busan City Mayor.

E. On October 13, 2016, the Plaintiff filed an administrative litigation (Seoul District Court 2015Guhap53651), which sought confirmation that the act of filing acquisition tax return on the instant land and the taxation disposition, which are subsequent disposition, are invalid due to defects, and received a favorable judgment on October 13, 2016, and filed an appeal by the appellate court (Seoul High Court 2016Nu73193) on May 25, 2017, but filed an appeal by the appellate court (Seoul High Court 2016Nu73193). Accordingly, the Plaintiff’s appeal is pending in the court of final appeal (Supreme Court 2017Du49539) as of the date of final appeal.

[Ground of recognition] A without dispute, Gap 2, 8, 9, 10, 11, Gap 3-1, 2, Gap 4-1, 2, Eul 3, 4-3, 4-3, and the purport of the whole pleadings

2. Plaintiff’s report of acquisition tax on the Plaintiff’s assertion is without taxation as follows.

There are significant and apparent defects that lack, and thus, the notification of payment of the sub-market is also void.