1. Revocation of the first instance judgment.

2. The Defendant’s transfer income tax for the Plaintiff on April 8, 2016 30,840.

1. Details of the disposition;

A. On May 25, 2010, the Korea Land and Housing Corporation (A sales contract for the establishment of the instant association and the land) publicly announced that a non-corporate association in the form of a non-corporate group consisting of persons selected as eligible to be supplied with a cost-of-living site in relation to the Daejeon-dong Ndong Housing Development Project, which was implemented in the Daejeon-gu Ndong, would be supplied with a cost-of-living site. 2) On July 30, 2010, the Korea Land and Housing Corporation entered into a sales contract with the Korea Land and Housing Corporation to purchase and sell a cost-of-living site to the non-corporate group of non-corporate groups in the form of a non-corporate group of persons eligible to be supplied with a cost-of-living site in the project district, and the FF association entered into a sales contract with the Korea Land and Housing Corporation to purchase a parcel number of 1,460.9 square meters (hereinafter “P land”).

3) The F Association and the G Union are D Association around August 2010 (hereinafter “instant Association”).

On August 10, 2010, the Plaintiff was a head of the instant association. The instant association succeeded to all rights and obligations under the sales contract concluded between the F association and the G association with respect to the instant land and P land with the Korea Land and Housing Corporation. The main contents of the instant association’s articles of association are as follows. Article 2(1) of the Korea Land and Housing Corporation: (a) The association purchases a general commercial site provided by a person subject to livelihood measures in the Daejeon E Housing Site Development District implemented by the Korea Land and Housing Corporation; (b) newly constructs a commercial site and then disposes of it to the members and the general public

(1) The funds to implement the project shall be covered by the following financial resources:

1. Charges paid by members of the Korea Land and Housing Corporation to purchase land;

2. Charges imposed on members, such as construction expenses;

3. Funds borrowed from outside (Qualifications for Membership) shall be the Korea Land and Housing Corporation.