1. The Defendant’s disposition of imposition of acquisition tax of KRW 19,098,560 against the Plaintiff on September 15, 2010 shall be revoked.

2. The costs of lawsuit shall be.

1. Details of the disposition;

A. On January 19, 1985, the Plaintiff and B entered into a contract to purchase 2,787 square meters (the name of the administrative district was changed to 2,787 square meters prior to Soyang-gu, Soyang-gu, Seoul; hereinafter “instant land”). On February 6, 1985, the Plaintiff and B completed the registration of ownership transfer as to 1/2 shares in G, which are the Plaintiff’s mother, F and B’s mother, in the future.

B. On March 20, 1986, the Plaintiff entered into a contract to purchase G ownership shares with respect to the instant land, and completed the registration of ownership transfer with respect to the said shares in the name of F, the mother of the Plaintiff on November 26, 198.

C. The Plaintiff filed a lawsuit against junior registrants of C, G, F, and F on the instant land by Seoul Eastern District Court Decision 2006Gahap12068, for the cancellation of ownership transfer registration based on title trust, and for the registration of ownership transfer based on sale and purchase, and for Defendant F and subordinate registrants, for the registration of ownership transfer, the registration of ownership transfer was cancelled, and for Defendant C, the said judgment became final and conclusive through the appellate court.

With respect to the instant land on August 10, 2010, the Plaintiff completed each registration for the transfer of ownership on the ground of sale with C on January 19, 1985 with respect to the portion of 1/2, and on March 20, 1986 with G on the ground of sale with G on March 20, 1986.

E. On September 15, 2010, the Defendant issued the instant disposition imposing acquisition tax of KRW 19,098,560 on the ground that the Plaintiff acquired ownership of the instant land on August 10, 2010.

[Ground of recognition] A without dispute, Gap's 1 through 3, Eul's 1 through 3 (including each number, if any), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. On August 10, 2010, the registration of transfer of ownership on the Plaintiff’s land of this case was merely a restoration of ownership of the instant land that was already acquired and trusted in title.