1. The instant lawsuit shall be dismissed.

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

1. Details of the disposition;

A. On December 31, 2003, Nonparty B, the Plaintiff’s mother, acquired Sungwon-si C apartment No. D and transferred on June 17, 2008.

B. In addition to the above apartment, the Plaintiff and Jinju-si, and the two-story neighborhood living facilities on the land (hereinafter “E building”) were jointly owned as one-half shares, respectively. However, the above two-story neighborhood living facilities did not constitute two houses for one household and did not separately report the transfer income tax on the disposal of the above apartment, deeming that the above two-story neighborhood living facilities did not constitute two houses for one household.

C. On February 1, 2011, the Defendant: (a) confirmed that the transfer income tax for the transfer of the apartment in 2008 was KRW 37,789,970 for the transfer of the apartment in question; and (b) sent it to F at Gyeong-si, Gyeong-nam, where B had the address at the time of the notice for payment, but returned on March 18, 201; and (c) again issued a tax notice to the same address on the same day.

On May 2, 2011, the Defendant returned a tax payment notice on March 18, 2011, and served by public notice on the same day.

(hereinafter “instant disposition”) D.

Since then, as the above transfer income tax was delinquent, the defendant seized B's share in the building E on September 15, 201.

After that, on April 27, 2012, B donated to the Plaintiff the shares owned by the principal in relation to the building, and the Plaintiff acquired the entire ownership.

B died on November 25, 2014.

E. Meanwhile, on the other hand, on June 25, 2015, the procedure for compulsory auction was commenced to the Changwon District Court Jinju Branch G in relation to the building E. On the other hand, on May 30, 2016, KRW 15,426,170 was distributed to the Defendant on May 30, 2016, and the remaining surplus amounting to KRW 7,661,989 was distributed to the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 5, 7, Eul evidence Nos. 1, 5, 6, 9 through 11, and the purport of the whole pleadings

2. The defendant's judgment on the legitimacy of the lawsuit of this case asserts that since the disposition of this case was conducted against B, not the plaintiff, the plaintiff has no standing to sue against the disposition of this case.

For this reason,