1. All appeals filed by the plaintiff and the defendant are dismissed.

2. The costs of appeal shall be borne by each party.

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. On November 1, 201, Gangdong-gu Seoul Metropolitan Government (hereinafter “instant land”) obtained a building permit for the construction of an urban-type residential housing (studio-type 89 households) with the size of 2 underground floors and 14 floors above ground (studio-type 89 households) on the ground level on the ground level (hereinafter “instant land”).

B. On June 17, 2012, the Plaintiff entered into a sales contract with B to purchase the instant land and its ground buildings with KRW 5.675 billion (hereinafter “instant sales contract”), including the said building permit (hereinafter “instant sales contract”), and the National Federation of Fisheries Cooperatives (hereinafter “NF loans”) conducted the business of newly constructing “Gdong-gu D Urban Residential Housing according to the said building permit on the instant land.”

C. On August 7, 2012, the Plaintiff completed the registration of ownership transfer in the name of the Plaintiff on the grounds of sale on the instant land, and on the same day, he/she completed the registration of ownership transfer to the Rose of Sharon Trust Co., Ltd. on the grounds of trust.

The defendant, a certified judicial scrivener who has transacted with the National Federation of Fisheries Cooperatives, was delegated by the plaintiff and performed the affairs of filing an application for registration of transfer of each of the above lands. The defendant reported and paid the above taxes of KRW 260,105 million in total to Gangdong-gu Office, with acquisition tax of KRW 227 million (acquisition value of KRW 5.6775 million), local education tax of KRW 22.7 million, special rural development tax of KRW 1350,000,000.

E. From August 27, 2012, the Plaintiff removed the instant land building and newly built a building on the ground of the instant land. On February 5, 2014, the Plaintiff obtained approval for the use of the new building (30.68% of the store size, 69.32% of the house size) on the new building on the instant land.

F. However, on September 16, 2014, Gangdong-gu Office additionally imposed acquisition tax of KRW 69,643,60,600 and additional tax of KRW 28,846,370, local education tax of KRW 13,928,720 and additional tax of KRW 4,376,40, and the Plaintiff on September 30, 2014.