1. The plaintiff's claim changed from the trial after remand is dismissed.

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

1. Details of the disposition;

A. D, on May 21, 2012, with respect to B, B, 565 square meters (hereinafter “instant land”) and C, 185 square meters (hereinafter “C land”), completed the registration of creation of a mortgage over KRW 700,000 with respect to the maximum debt amount of KRW 700,00,000 with respect to the registration of creation of a new multi-household housing (multi-household housing) with the size of five stories on the instant land on July 9, 2012, D commenced construction after obtaining a construction permit for the construction of a multi-household housing with the size of five stories on the ground.

B. On October 20, 2014, E Bank received a voluntary decision to commence auction on the instant land and C’s land at the Cheongju District Court. A request for registration pursuant to the said decision, the registration of ownership preservation was completed in the name of D with respect to a building under construction pursuant to the said construction permit (hereinafter “instant building”).

C. In the above auction procedure, the Plaintiff purchased each of the above real estate in a lump sum at KRW 390,00,000 (hereinafter “total sale price”), and paid the price on October 21, 2015, and the registration of ownership transfer was completed in the name of the Plaintiff on the same day.

Article 11(1)7(b) of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) on October 21, 2015, the tax base of which is KRW 133,523,247 calculated by converting the sale price of each land of this case and land C into the standard market price among the total sale price for the land of this case from among the real estate acquired through the above auction procedure to the Defendant.

Article 28(1)1(b) of the former Local Tax Act provides that acquisition tax of 5,340,920 won, special agricultural and fishing villages tax of 267,040 won, and local education tax of 534,090 won, which applies the acquisition tax rate of 40/1,00 as determined by the title of this case.

The amount of KRW 5,129,530, local education tax, KRW 1,025,90, applied the registration and license tax rate of 20/1,000 as prescribed by this item.

E. The Plaintiff is the Plaintiff.