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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On August 17, 2010, C Forest land 13,245 square meters (hereinafter “D”) was divided into KRW 10,337 square meters in Jeju-si, Jeju-si, Jeju-do (hereinafter “E”) and KRW 1,692 square meters in F forest land, G forest land 1,014 square meters, 102 square meters in H forest land, and 100 square meters in I forest land.
B. D was owned by the J. The Defendant completed the registration of ownership transfer with respect to the shares of 3,800/4,007 out of D on May 12, 1984 (hereinafter “Defendant’s shares”). The Plaintiff completed the registration of ownership transfer with respect to the Defendant’s shares out of E and the aforementioned F, G, H, and I forest land on September 14, 2010 due to trade as of August 18, 2010, and completed the registration of ownership transfer with respect to the shares of 207/4,007 shares of J (hereinafter “J’s shares”). The registration of ownership transfer was completed on October 5, 2010 due to trade as of October 1, 2010.
C. Around May 1, 2011, the Plaintiff obtained permission for conversion of a mountainous district with respect to the area of 4,990 square meters in E, and carried out the development project before the former. Accordingly, E was divided into the area of 4,990 square meters in K prior to the Jeju-si on July 1, 2011 (hereinafter “instant land”) and the area of 5,491 square meters in L forest land.
Around August 2, 2011, the Jeju Mayor imposed acquisition tax amounting to KRW 373,250,00, calculated by subtracting the standard market price before the land category change from the forest land category change (the difference between the standard market price for the land after the land category change and the standard market price for the land after the land category change) on the Plaintiff.
E. The Defendant filed a lawsuit against the Plaintiff to effect the registration of cancellation of ownership transfer in the name of the Plaintiff and the Defendant on the ground that the sales contract was cancelled on August 18, 2010 between the Plaintiff and the Defendant with respect to the Defendant’s share in the instant land and the instant land and the instant land, F, G, H, and I, and on the ground that the sales contract was concluded between the Plaintiff and the Defendant with respect to the share in J, the Defendant filed a lawsuit to implement the procedure for ownership transfer registration (Segu District Court Seosan Branch 201Ga7941, hereinafter “related lawsuit”).
(f).