1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. On September 30, 2009, the Plaintiff: (a) purchased 1211 land (Ab-09 block) from the Korea Land and Housing Corporation before the Plaintiff’s assertion; (b) entered into a management-type land trust contract for the instant real estate and a contract on succession of rights and duties to transfer all rights to the instant real estate to the Cococo trust; and (c) filed a return on and pay the acquisition tax, etc. on October 30, 2009 under the name of Boyang-si Construction under the name of the Cococo trust.

Since then, on September 11, 2014, the Kimpo-co trust acquired the instant real estate, and imposed and collected the acquisition tax, etc. on the instant real estate on the cococo trust, and the cococo trust paid the said tax.

As the construction of the instant real estate actually acquired the instant real estate, the acquisition tax, etc. of the instant real estate was returned and paid in the name of the Bomun Construction. If the Cocococo trust should pay the acquisition tax, etc. of the instant real estate, it is not reasonable to pay the acquisition tax, etc. of the instant real estate as the Bomun Construction. Rather, as the trust does not meet the formal requirements and substantial requirements for the acquisition of ownership, such as the registration, as the trust does not meet the requirements

Therefore, since the act of return and payment of the acquisition tax, etc. on the instant real estate by Bomun Construction is null and void as a matter of course, the defendant is obligated to return the above acquisition tax, etc. to the

2. In the case of taxes of the same method of return and payment as the acquisition tax, as a matter of principle, a taxpayer’s tax liability becomes definite by setting the tax base and amount of tax and reporting.