1. Revocation of a judgment of the first instance;

2. Acquisition tax (1,024,323,970) imposed on the Plaintiff on May 20, 2009, and special rural development tax (1,024,323,970).

I. The following facts are recognized as either the dispute between the parties or the entire purport of the arguments in Gap evidence Nos. 1 to 6, 37, 39, and Eul evidence Nos. 1 and 5 (including additional numbers).

[1] The Plaintiff promoted the new construction project of multi-family housing (hereinafter “instant project”) in the Namyang-si, Namyang-si.

However, most of the lots of 95,121 square meters, both C and 71 square meters, which are included in the site of the instant project, were electric and field, and could not be acquired in the name of the same corporation as the Plaintiff under the Farmland Act.

(2) On June 1, 2003, the Plaintiff concluded a business agreement with the representative director F, directors G, and H (hereinafter collectively referred to as “non-party”) and jointly promoted the instant business. However, the non-party agreed to raise the initial funds necessary for the purchase of the project site and purchase the real estate owned by the non-party, and then entered into an additional agreement on November 2004 and March 2007.

(2) As to the instant land between July 23, 2003 and December 13, 2004, the registration of transfer of ownership was completed in the name of the Nonparty from D, E, etc. (hereinafter “branch owners”) as the owner of the instant land.

The acquisition tax and special rural development tax on the land of this case were paid in the name of the Nonparty at the time of the transfer registration.

On February 12, 2007, the decision of the urban management planning was announced publicly, and on March 9, 2007, the registration of transfer of ownership was completed in the name of the plaintiff from the non-party with respect to the land of this case.

The acquisition tax and special rural development tax on the land of this case were paid in the name of the plaintiff at the time of the transfer registration.

[3] After that, on May 20, 2009, the Plaintiff acquired the instant land under the title trust with the Nonparty.