1. Of the judgment of the court of first instance, the part against the plaintiff corresponding to the money ordered to be paid below shall be revoked.

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.". On May 29, 1999, the Plaintiff changed the trade name to "BDDD 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 Yangcheon-gu Seoul Metropolitan Government New-dong 94-3, the purpose business was the housing construction and the real estate sale and lease business, etc.

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)1 of the former Local Tax Act (amended by Act No. 9924, Jan. 1, 2010; hereinafter “the Act”) provides that “registration following the increase of capital within five years after the establishment of a corporation in a large city” under subparagraph 3 of the same Article, “real estate 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 the transfer of a corporation into a main office, main office, or a branch office in a large city, and real estate registration after the establishment and transfer are subject to the imposition of registration tax.” 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” or a branch office is for non-business use or acquisition within five years after the establishment and transfer.