Korean Senior Korean Association Maintenance Foundation (Law Firm Barun Law, Attorneys Kim Jong-hoon, Counsel for the defendant-appellant)

The head of Gangseo-gu Seoul Metropolitan Government (Law Firm Dongin, Attorneys Hong Sung-hoon et al., Counsel for the plaintiff-appellant)

July 22, 2008

Seoul Administrative Court Decision 2007Guhap30628 Decided January 9, 2008

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The part exceeding 40,385,260 won of the disposition of imposition of registration tax of KRW 58,067,340 for the Plaintiff on December 10, 2006 and the local education tax of KRW 108,779,610, which exceeds 7,470,370 of the disposition of imposition of KRW 58,06,340 for the Plaintiff shall be revoked.

1. The reasoning for this court’s explanation is as follows: “A” No. 27, which is not sufficient to acknowledge the Plaintiff’s assertion as evidence submitted in the court below, and the testimony of Park Young-young, which is not sufficient to recognize the Plaintiff’s assertion, are the same as the statement in the reasoning for the judgment of the court of first instance; thus, it shall be cited in accordance with Article 8 of the Administrative Litigation Act and Article 4

2. If so, the plaintiff's claim is dismissed due to the lack of reason, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.

Judges Jeong Ji-hee (Presiding Judge)