1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. Upon receiving a request from Defendant C to become a title trustee of land, the Plaintiff was awarded a successful bid of the Gwanak-gu Seoul Special Metropolitan City D site in the name of the Plaintiff on October 2000 upon receipt of the above request. Defendant C, upon construction of the building on the said site (hereinafter “instant building”), leased the name so that the owner may report the building under his/her name upon request by Defendant C’s request.

B. After that, the Plaintiff requested Defendant C to transfer the ownership of the instant building and its site to Defendant B, who is one’s own son, and delivered the relevant documents, such as a certificate of personal seal impression, to Defendant C. As to the instant building on May 11, 2001, Defendant C had completed the registration of transfer in the name of ownership on the registry as to the instant building after completing the registration of transfer in the future of Defendant B.

C. When the Plaintiff imposed various taxes, etc. on the Plaintiff due to the fact that the Plaintiff was registered as the owner of the instant building, the Plaintiff filed a lawsuit against the Defendant B as Seoul Central District Court 2008Gahap7075, and the Plaintiff and the Defendant B settled on February 9, 2009 with the following content.

1. The Plaintiff and Defendant B shall implement the procedure to change the name of the owner of the building on the fourth floor building of the 4th floor reinforced concrete building in the Gwanak-gu Seoul Special Metropolitan City D D's ground reinforced concrete building, from the Plaintiff to B.

2. As to the building mentioned in paragraph (1), the Plaintiff’s liability to pay each of the total amount of acquisition tax of KRW 6,394,420, ② the total amount of property tax of KRW 3,728,820, ③ the total amount of additional charges of KRW 4,658,750, ④ the total amount of charges for compelling construction performance of KRW 43,582,50 is confirmed to be paid by Defendant B to the competent authority.

However, as Defendant B did not pay a total of 27,621,120 won of acquisition tax, etc. among the amounts under the aforesaid reconciliation clause clause clause 2, the Plaintiff again filed a lawsuit claiming the amount of judgment against Defendant B by the Seoul Central District Court No. 2011Ga295829.