1. The plaintiff's lawsuit against the defendant C shall be dismissed.

2. The plaintiff's claim against the defendant Republic of Korea is dismissed.

3...

1. Basic facts

A. On December 31, 2003, Nonparty F, the Plaintiff’s mother, acquired Sung-gu G apartment Hho-gu G apartmentH (hereinafter “instant apartment”) and transferred it on June 17, 2008.

B. In addition to the above apartment, F was jointly owned by the Plaintiff and Jinju-si 117.4 square meters and the second floor neighborhood living facilities (hereinafter “I building”) on each of the 1/2 shares. However, the above second floor neighborhood living facilities constitute a commercial building and did not separately report the transfer income tax on the disposal of the instant apartment, deeming that the above second floor neighborhood living facilities do not constitute two houses per household.

C. On February 1, 2011, the head of the Jinju District Tax Office determined the transfer income tax for the transfer of the above apartment to F in 2008 as KRW 37,789,970, and then sent the F’s address to the Gyeong-siJ at the time of the notice for payment, but returned on March 18, 201, and then again issued a tax notice to F at the same address on the same day.

On May 2, 2011, the Defendant returned a tax payment notice on March 18, 2011, and served by public notice on the same day.

(hereinafter “instant disposition”) D.

Since then, as F did not pay the above capital gains tax, the director of the Jinju Tax Office seized F-ownership shares in the I building on September 15, 201.

After that, on April 27, 2012, F donated the Plaintiff the ownership of the principal to the I building, and F acquired the entire ownership, and F died on November 25, 2014.

E. On the other hand, on June 25, 2012, F and the Plaintiff: (a) leased to Defendant C the first floor store of the I building (hereinafter “instant store”); (b) drafted a lease agreement with Defendant C on the lease deposit amounting to KRW 5,000,000, and KRW 300,000,000; and (c) Defendant C occupied the instant store by delivery from around that time.

F. Defendant C filed a lawsuit claiming the return of the lease deposit against the Plaintiff at the Changwon District Court Jinwon Branch 2014 Ghana9724, and the said court on May 28, 2015.