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.

1. The reasoning of the court's explanation concerning this case is as follows, except for the second and third pages No. 5 of the judgment of the court of first instance, and the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance. Thus, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of

2. Part 1 of re-written evidence Nos. 2, 14, and 15 (including branch numbers, if any; hereinafter the same shall apply) as to whether the Plaintiff acquired the instant land following the merger.

(1) Each statement alone is insufficient to deem that the Korea Development Bank acquired the instant land as an investment in kind from Goyang-si. Rather, the investment in kind should be deemed the time of acquisition when it actually acquired the said land by paying the shareholder’s rights and duties in return for the acquisition of the said land in kind or by registering the ownership transfer of the said land in kind. According to the evidence mentioned above and evidence Nos. 1, 3, and 12 through 17, it was merged on April 1, 201, and accordingly, the Korea Development Bank and Goyang-si Facility Management were newly established on May 16, 201; the Plaintiff prepared a certificate of acquisition of the instant land in kind on May 16, 201; on the same day, the Plaintiff’s capital was increased from 6,40,000 to 78,969,252,000, and the Plaintiff’s capital was increased by 10% on the grounds of the increase in the capital stock of the 16.1.6.1.6.