1. The plaintiff's claim is dismissed.

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

Details of the disposition

A. On July 14, 2009, the Plaintiff was a juristic person established for the purpose of final waste treatment business, etc., and from the Korea Land Trust Co., Ltd. on July 20, 2009, the Plaintiff awarded a successful bid for the public sale of 1.29 billion won for acquisition tax, 1.292 billion won for special rural development tax, 1.292 billion won for special rural development tax, 1.292 billion won for special rural development tax, 2.92 billion won for local education tax, and 2.7 billion won for total of 2.97 billion won for local education tax and 2.6 billion won for local education tax, and 2.6 billion won for local education tax, from the Korea Land Trust Co., Ltd. on July 20, 2009

(hereinafter referred to as "first return and payment"). (b)

As a creditor of the former owner of the instant real estate, the Plaintiff paid 5,208,45,409 won of the amount of claims to 82 persons who have claimed a lien, and paid 114,91,110 won, acquisition tax calculated by adding 5,745,55,820 won to national housing bonds and other incidental expenses, etc., and paid 114,91,110 won, special rural development tax, registration tax of 114,91,110 won, local education tax of 22,982,210 won, and 264,295,530 won, including local education tax of 22,982,210 won, and on December 11, 2009 and December 2, 2009, paid 214,929,529,670 won to 23 creditors who have claimed the remaining lien, and paid 9,598,598 won,509,7000 won.

(hereinafter referred to as “second return and payment in this case”) returned and paid on December 11, 2009, December 14, 2009, and January 29, 2010.

C. Meanwhile, the Defendant refunded totaling KRW 205,382,948 to the Plaintiff on January 13, 2010 on the ground that the pure machinery and equipment value of the instant real estate, etc. was not subject to acquisition tax, among the 64.6 billion value of the instant real estate, etc.

On October 24, 2011, the Plaintiff filed a lawsuit against the Defendant seeking revocation of the disposition of imposition on the second return and payment of the instant case.

The first instance court of the above lawsuit.