1. The plaintiff's appeal is dismissed.

2. The plaintiff shall bear the total costs of the lawsuit after filing the appeal.

purport, purport, and.

1. The following facts may be found either in dispute between the parties or in Gap evidence Nos. 1 to 3 (including paper numbers), taking into account the overall purport of the pleadings:

On April 10, 1996, the Plaintiff completed the registration of incorporation with the trade name "AD Food Co., Ltd.", and on May 29, 199, the Plaintiff changed the trade name to "BDD Co., Ltd." on December 2, 2004, and was dissolved by "Dissolution of a Dormant Co., Ltd." under Article 520-2 (1) of the Commercial Act on December 2, 2004. On February 5, 2007, the head office was dissolved on February 5, 2007, the head office was 94-3, the purpose business was the housing construction business and the real estate leasing business, etc., and completed the registration of continuation

B. The Plaintiff purchased 982-17 and three parcels in Gangseo-gu Seoul, Gangseo-gu, Seoul, and paid the purchase price, and completed the registration of ownership transfer by the Gangseo-gu, Seoul Southern District Court’s Gangseo-gu, Seoul District Court No. 58195 on September 10, 2007.

In addition, on October 1, 2007, the Plaintiff purchased the land of 742-97, Gangseo-gu, Seoul, Gangseo-gu, Seoul, and completed the registration of ownership transfer by the receipt No. 70480 on November 2, 2007.

C. Article 138(1) of the former Local Tax Act (amended by Act No. 9924, Jan. 1, 2010) provides that “registration following the increase of capital within five years after the establishment of a corporation in a large city” under subparagraph 1 of Article 138(1) of the former Local Tax Act provides that “registration following the establishment of a corporation in a large city and the establishment of a branch office or a branch office in a large city, and real estate registration following the establishment and transfer of the main office or a branch office in a large city and real estate registration after the establishment and transfer are subject to registration taxes.” Article 102(2) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 20708, Feb. 29, 2008) provides that “real estate registration after the establishment and transfer” under Article 138(1)3 of the former Local Tax Act shall be for non-business purposes or those acquired by a corporation or a branch office within five