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

1. The Plaintiff filed a lawsuit against the Defendant seeking revocation of the entire imposition of acquisition tax, registration tax, local education tax, and special rural development tax, which the Defendant filed against the Plaintiff on February 12, 2013. However, the court of first instance rendered a judgment dismissing all of the Plaintiff’s claims. On the other hand, the judgment before remanding after filing an appeal by the Plaintiff, the court of first instance dismissed the remaining claims after cancelling the imposition of acquisition tax and special rural development tax.

Therefore, the Plaintiff and the Defendant filed an appeal. The judgment of remanded the Defendant’s appeal, dismissed the Plaintiff’s appeal, and reversed and remanded the disposition imposing the registration tax and the local education tax. Therefore, the Plaintiff’s claim for cancellation of the disposition imposing the acquisition tax and the special rural development tax

Therefore, the object of this court after remand is limited to the claim for revocation of the imposition of the registration tax and local education tax not finalized.

2. Basic facts

A. On December 20, 2004, the land purchase company and the registration of transfer of a lender construction company (hereinafter referred to as "large-scale construction") purchased the above land from the Korea Land Corporation on the land of Gwangju Mine on the ground of 970 large-scale 26,950 square meters (hereinafter referred to as "the instant land") for the new construction of Gwangju Mine-gu Bag apartment (442 households). Since the said land was under the execution of the land development project, the registration of ownership transfer was made under the name of the Korea Land Corporation on March 2, 2009, and on April 24, 2009, the registration of ownership transfer was made under the name of the Korea Land Corporation.

B. On August 29, 2006, the Plaintiff entered into an agreement with the lender to guarantee the sale of housing against the Plaintiff’s lender, with respect to the obligation under the sales contract against the buyer of the apartment of this case constructed and supplied by the lender to the lender, the principal debtor shall be constructed to the lender, the guaranteed amount shall be KRW 60,585,840,00, and the guarantee period shall be the occupant.