1. The plaintiff's appeal against the defendants is dismissed in entirety.

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

3. The first instance.

1. The grounds for the plaintiff's assertion in the trial while filing an appeal is not significantly different from the contents of the plaintiff's assertion in the first instance court, and the judgment of the first instance court rejecting the plaintiff's assertion is justified even if both evidence submitted in the first instance court and the purport of the entire pleadings in the first instance court and the first instance court are examined.

Therefore, the court's explanation on this case is identical to the reasoning of the judgment of the court of first instance except for the dismissal of some contents as follows. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure

The second "value tax" in the judgment of the court of first instance shall be raised as "value-added tax".

No. 3 of the judgment of the first instance court, "791,651,453 won" shall be deemed as "439,889,087 won", and "918,640,319 won" shall be deemed as "420,203,331 won".

The "value-added Tax" in the fourth sentence of the judgment of the first instance shall be raised as "value-added tax".

The fifth column of the judgment of the court of first instance is "the case concerning the second disposition of this case by the defendant Busan District Tax Office" as "the case concerning the second disposition of this case by the defendant Busan District Tax Office".

The term "former Housing Act" in the last half of the judgment of the court of first instance shall be read as "former Housing Act (amended by Act No. 10505, Mar. 30, 201)".

The "the following and circumstances" in the eighthhhh column of the judgment of the first instance court shall be considered as "the following circumstances":

Fourth, "107,087,933" in partitions shall be read as "107,078,933" in the attached Table 12 of the judgment of the court of first instance.

The Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22626, Jan. 17, 201) is the same as the "Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22626, Jan. 17, 201)."

2. Accordingly, the plaintiff's claim against the defendants shall be dismissed as it is without merit, and the judgment of the court of first instance shall be delivered with this conclusion.