1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

The reason for the partial acceptance of the judgment of the court of first instance is "1. Reasons for the disposition"

2. Whether the instant disposition is lawful

A. The plaintiff's assertion;

(b) Parts of the relevant laws and regulations (from 5 up to 3 pages) are as follows:

Paragraph (3) (from the last parallel to the 6th parallel) is written in accordance with Paragraph (2) below, and except for addition of the judgment in accordance with Paragraph (3), the reasoning for the judgment of the first instance is identical to that of Paragraph (2) of Article 8 of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Two to twelve parallels are as follows: 5 to twelve parallels:

A person shall be appointed.

A. The Plaintiff is a corporate entrepreneur with the purpose of constructing and selling houses and commercial buildings, selling and selling real estate, leasing, consulting business, etc. from January 208, 2008, and newly constructing and selling apartment and commercial buildings (hereinafter “instant apartment, etc.”) in the Goyang-si Seoul Metropolitan City's Goyang-si's Goyang-dong Meal Zone 344 KRW 344,00,00,000 from January 208, 2008, and each year.

1. From January to December 31, 199, the term is set out.

B. The Plaintiff concluded a sales contract for the apartment of this case, etc. by the business year of 2008, by the business year of 68.2%, 94.4% from the business year of 2009, and 96.4% from the business year of 2010, and reported and paid corporate tax for the business year of 2008 to 2010 on the basis of the progress rate of work and the sale rate

(However, in the business year 2008, income amount was deducted as a loss carried forward and paid corporate tax.

The Plaintiff cancelled the sales contract on the grounds of the unpaid balance of the buyers of the instant apartment, and the sales contract was cancelled on the grounds of the Plaintiff’s application for corporate rehabilitation of the E4 block construction company. Accordingly, the number of households, for which the sales contract of the instant apartment, etc. was cancelled, from among the 3,634 households in total in 2011, 635 households (17.47%) among the 3,634 households in total, and 231 households (6.02%) among the 3,833 households in the business year 2012.