1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. The Plaintiff, a corporation established on September 1, 2008 for the purpose of real estate sale and lease business, etc., completed the registration of a rental business operator on September 5, 2008 pursuant to Article 6 of the former Rental Housing Act (amended by Act No. 11021, Aug. 4, 201; hereinafter “former Rental Housing Act”).

B. The Sungyang-si Construction Co., Ltd. (hereinafter “Maho-dong Construction”) constructed an apartment with 1,362 households (49.95 square meters in exclusive use area, 468 households in exclusive use area, 59.94 square meters in exclusive use area, 89.94 square meters in exclusive use area, and started leasing business on July 12, 198.

On June 21, 2010, the Plaintiff purchased 143 units among the above apartment units, 60 units on June 28, 2010, and 247 units on July 44, 2010 (hereinafter “the purchase apartment”).

C. The Plaintiff was exempted from acquisition tax and registration tax on the ground that the instant purchased apartment constitutes “multi-family housing first purchased from the owner of the building for lease” under Article 16(2) subparag. 1 of the former Ordinance on Reduction and Exemption of Do Taxes (wholly amended by Ordinance No. 3410, Dec. 27, 2010; hereinafter “former Ordinance on Reduction and Exemption of Do Taxes”).

Plaintiff

On November 2010, 2010, 50 rental business operators filed an application for approval of conversion for sale in lots with the total of 900 households (120 households out of the purchase apartment of this case). On November 3, 2010, 120 households out of the purchase apartment of this case were sold after approval of conversion for sale in lots pursuant to Article 21(4) of the former Rental Housing Act.

E. On February 21, 2011, the Mineyang market revoked Plaintiff’s rental business operator registration pursuant to Article 15 of the former Rental Housing Act on the ground that the Plaintiff violated the terms and conditions of lease stipulated in Article 20 of the former Rental Housing Act.

F. Accordingly, on March 23, 2011, the Plaintiff: (a) pursuant to Articles 120, 150-2, and 260-4 of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter “former Local Tax Act”), among the purchased apartments, at the time of the cancellation of the registration of the rental business operator.