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1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
Reasons
1. The reasoning of the court’s explanation of this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
Part 2, conduct 13 to 16 of the judgment of the first instance court is as follows.
C. Based on the notification data on property tax imposed by the head of a local government on the Plaintiff on November 18, 2013, the Defendant issued each disposition imposing comprehensive real estate tax on the Plaintiff in KRW 115,708,390, and KRW 23,141,670, and KRW 57,854,200, and KRW 11,570,840, and KRW 11,570,840, and KRW 39,696,730, and KRW 7,939,340, and KRW 57,854,190, KRW 11,570,830, or KRW 30, as a result of payment in installments, on February 6, 2014.
(hereinafter collectively referred to as the "disposition in this case". Under the fifth of the first instance judgment, the members of the housing association will pay contributions under Articles 6 and 7 at the time of applying for membership to the housing association between the members of the association and the plaintiff. Article 2 (2) of the housing association agreement between the members of the association. Article 10 (5) provides that "if the plaintiff terminates the contract on the responsibility of the members of the association, the plaintiff will refund only the principal paid by the members of the association, and the service cost shall not be refunded." Thus, the members of the association will receive money if they leave the contract at the time of membership to the plaintiff. Thus, the conclusion of the housing association agreement cannot be deemed to have concluded a trust agreement between the plaintiff and the members of the association.
On the 6th judgment of the first instance court, the first instance court shall apply the second to the third to seventh to third as follows.