1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details and details of the disposition;

A. The head of Songpa-gu imposed and collected tax on global income tax amounting to KRW 67,132,080 (hereinafter “tax reverted to year 2003”) on the Plaintiff on June 10, 201, and imposed tax on the Plaintiff on global income tax amounting to KRW 67,132,080 (hereinafter “tax reverted to year 2003”) (payment period: June 30, 201), and on July 10, 2012, the head of Songpa-gu imposed and collected tax on global income tax amounting to KRW 2,753,650 (hereinafter “tax reverted to year 208”).

(Period of payment: July 31, 2012). (b)

On February 28, 2012, with respect to the amount of tax reverted to year 2003, the disposal of deficit was made on February 28, 2012. At that time, the specific amount of tax belonging to year 2003 was KRW 74,785,100, including additional dues (= principal tax of KRW 67,132,080, additional dues of KRW 7,653,020).

C. From March 2012, the Seoul Special Metropolitan City Mayor transferred from the head of Songpa-gu Seoul Special Metropolitan City Mayor’s basic municipal ordinance (amended by Ordinance No. 6200, May 19, 2016; hereinafter “instant Ordinance”) the collection of the amount of taxes reverted to 2003 and the amount of taxes reverted to 2008 from the head of Songpa-gu pursuant to Article 5(3)4 of the former Framework Ordinance on Market Price (amended by Ordinance No. 6200, May 19, 2016; hereinafter “instant Ordinance”). As follows, the Plaintiff’s property was subject to attachment disposition

1) On March 25, 2015, the Mayor of Songpa-gu Seoul Special Metropolitan City seized (hereinafter “instant seizure disposition”) Plaintiff’s deposit and refund credit (credit bank, account number B) to preserve the amount of tax attributed to year 2003 and the amount of tax attributed to year 2008, and collected KRW 24,510 on August 24, 2016, and applied it to the amount of tax attributed to year 2008, and cancelled the attachment on September 7, 2016.2) The Mayor of Songpa-gu Seoul Special Metropolitan City attached the Plaintiff’s local tax refund amounting to year 2003 and the amount of tax attributed to year 2008 (hereinafter “instant seizure disposition”).

The Plaintiff paid in full the amount of tax attributed to the Plaintiff in 2008 until June 2017.

E. On January 4, 2018, the Mayor of Seoul Special Metropolitan City is in arrears with the amount of taxes attributed to the Plaintiff in 2003.