1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff’s housing redevelopment project 1) The Plaintiff is a housing redevelopment project in Yeongdeungpo-gu Seoul Metropolitan Government D D (hereinafter “instant project”).

The head of Yeongdeungpo-gu Seoul Metropolitan Government (hereinafter referred to as the "head of Yeongdeungpo-gu") on November 12, 2004 shall be the head of Yeongdeungpo-gu Seoul Metropolitan Government.

(2) The non-party C was a person who owned the land within the said project area and was sold in lots at the Yeongdeungpo-gu Seoul Metropolitan Government E apartment (hereinafter “the apartment of this case”) according to the management and disposal plan for the housing redevelopment project of this case. The non-party C was sold in lots according to the above management and disposal plan of this case.

3) On December 14, 2009, the Plaintiff obtained the authorization of the completion of the instant apartment on December 14, 2009 from the head of Yeongdeungpo-gu, and obtained the authorization of the modification of the management and disposal plan concerning the instant apartment project on June 29, 201. On June 30, 2011, the Plaintiff announced the transfer of the same content as the authorization of the management and disposal plan. (b) The Plaintiff filed a lawsuit against C (hereinafter “related lawsuit”).

(1) As a result, pursuant to Article 57(1) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”), the Plaintiff filed a lawsuit against C seeking payment of KRW 150,551,464, which is the difference between KRW 402,40,00 of the sale price of the instant apartment No. 1502, and KRW 251,848,536 of the sale price of the instant apartment No. 104 and KRW 251,848,536 of the land price of the said project implementation district (=402,40,000 - KRW 251,848,536) and damages for delay thereof (hereinafter “settlement money of this case”).

2) The first instance court of the above lawsuit (Seoul Administrative Court 2013Guhap23775) accepted the Plaintiff’s claim, but the appellate court (Seoul High Court 2015Nu297, Seoul High Court 2015Nu297) (Seoul High Court 2015Nu297), where the Plaintiff is required to collect liquidation money pursuant to Article 57(1) of the Act on the Improvement of Urban Areas and Dwelling Conditions for Local Taxes to the head of Si/Gun if the liquidation money