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1. The plaintiff's claims against the defendants are all dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On June 4, 2007, K entered into a sales contract with N on June 4, 2007, with regard to the size of 307 square meters per annum (hereinafter “the instant land”) prior to the Seo-gu Incheon Metropolitan City L and the area of 83 square meters per annum of Seo-gu, Seo-gu, Seocheon-gu, Seocheon-gu, Seocheon-gu, in which he own, and entered into a sales contract with N on June 5, 2007, with a total of 340 million won, and received KRW 340 million from N on June 5, 2007.
B. On April 13, 2007, theO entered into a sales contract with N on April 13, 2007, setting the sales amount of KRW 2220,400,000 with respect to the 251m2,000m2 (hereinafter “the instant 2m2”) prior to the P, Seo-gu, Seo-gu, Seo-gu, Seocheon-gu, Seoul, where he own, and received KRW 220,40,000 from N on April 19, 2007.
C. As to multiple real estate, including the instant land Nos. 1 and 2, the registration of creation of a collateral security (hereinafter “instant collateral security”) was completed with the Daejeon District Court’s Decision No. 50832, Jun. 4, 2008, which was received on June 4, 2008; the maximum debt amount of 240 billion won; the debtor N, the Defendants of the right to collateral security, and Qua Co., Ltd. (hereinafter “instant collateral security”).
Upon the Plaintiff’s designation of the land Nos. 1 and 2 as the land transaction permission zone on October 2, 2002, and cancellation on January 30, 2009, the Plaintiff imposed acquisition tax on July 8, 2009 by deeming that N Co., Ltd. actually acquired the instant Nos. 1 and 2 land pursuant to Article 7(2) of the Local Tax Act, and on N Co., Ltd. as the “person who actually owns the property” under Article 107(1) of the Local Tax Act from September 2009, deeming N Co., Ltd. as the “person who actually owns the property” and imposed property tax on the instant land Nos. 1 and 2 as the taxpayer.
E. As to the instant land Nos. 1, 2, and 21 square meters, and one square meters prior to S, the instant collateral security was established and the auction procedure was conducted on August 11, 2016, with respect to the instant land and the instant land, the Daejeon District Court J for the Support of Yanancheon-gu, Daejeon District Court. The Plaintiff was the principal and additional charges of the property tax from 2009 to 2015, imposed on N with respect to the instant land Nos. 1 and 2.