1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. The Plaintiff is an urban environment rearrangement project association established on June 13, 2007 under the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”) to implement an urban environment rearrangement project (hereinafter “instant project”) in Yongsan-gu Seoul Metropolitan Government Yongsan-gu C.

The defendant is the plaintiff's member.

B. On August 1, 2013, the Plaintiff obtained final authorization for the completion of the instant project, and publicly notified the transfer of ownership of the land and the building as notified D on September 9, 2013.

Pursuant to Article 65 (2) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions, the land for the road and park maintenance-based facilities newly built by the Plaintiff within the project area of the instant project was reverted to the State, etc., and the previous E-gu Seoul Metropolitan Government and 23 lots (hereinafter “instant land”) were transferred to the Plaintiff.

C. On November 11, 2016, the head of Yongsan-gu Seoul Metropolitan Government imposed acquisition tax, local education tax, and special tax for rural development on the ground that the Plaintiff acquired the instant land as above, KRW 4,793,734,690, on the ground that he/she did not pay and pay acquisition tax, local education tax, and special tax, but upon the decision of the Tax Tribunal following the Plaintiff’s objection, the said acquisition tax, etc. was reduced to KRW 1,592,159,460 on August 17, 2017 by 1,592,159,460, based on

Plaintiff

Article 34 (1) of the articles of incorporation provides that the Plaintiff may impose and collect expenses incurred in relation to housing projects, such as construction expenses, on the association members in order to cover expenses incurred in implementing the project, and Article 34 (2) provides that the aforementioned expenses may be imposed through a resolution of the general meeting. Article 21 (9) provides that the details of allocation for each association member of the rearrangement project costs shall

On May 20, 2015, the Plaintiff held a general meeting of union members for dissolution and resolved to delegate the union affairs to the Liquidation Committee after the dissolution of the union.

The plaintiff.