1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order of payment under paragraph 2 below shall be revoked.

2.

1. The facts under the basis of the facts are either in dispute between the parties or in accordance with Gap evidence Nos. 1, 4, 5, 6, and 7 (including additional numbers), with a comprehensive view to the purport of the entire pleadings.

[1] On July 8, 1985, the registration of ownership transfer was completed in the name of the plaintiff on the land of Jongno-gu Seoul Metropolitan Government M and its ground (hereinafter collectively referred to as the "instant housing") as to the above site and housing.

On September 6, 2006, an application for non-taxation of KRW 27,800,000 for the acquisition tax and registration tax of KRW 20,850,00 for the instant housing was filed in the name of the Korea Culture and Arts Association.

The reason for the application was that the instant house was a real estate for business purposes of an organization, which was donated by the said HH association from the Plaintiff and was for religious purposes.

On September 14, 2006, the registration of ownership transfer was completed under the name of the above HH association on the instant housing in September 5, 2006.

[2] As above, the registration of change of indication was completed on October 17, 2008 in the name of "Hyang" with respect to the registration of transfer of ownership completed under the name of "Hyang" of the Korea Tynam Association.

(2) On September 15, 2009, on September 15, 2009, the report of the acquisition tax and registration tax on the instant housing was made in the name of the instant church.

The reason for the report was that the instant house could not be used directly for the purpose of the project within the grace period.

On November 10, 2009 and December 10, 2009, the head of Si/Gun/Gu notified the instant church of the payment of the acquisition tax of KRW 28,100,240, and the registration tax of KRW 21,262,830, including the additional tax, including the acquisition tax of KRW 28,10,240 and the additional tax.

On May 19, 2011, the registration of transfer of ownership and the registration of change of indication completed in the name of the instant church were cancelled due to the decision in lieu of the conciliation on April 14, 2011.

[3] After that, on December 29, 201, the Plaintiff called the “Korea Association of the International Association of the International Association of the Persons Engaged in Reading and Transportation” (hereinafter referred to as the “Korea Association”).