1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On January 16, 2009, the Plaintiff entered into a contract to sell land of KRW 2,060,000,000 (hereinafter “instant sales contract”) to B of the wife population C, and reported capital gains tax on May 29, 2009.

B. Since then, as the Plaintiff did not pay capital gains tax, the public auction (hereinafter “instant public auction”) was conducted for the Eunpyeong-gu Seoul Building E (hereinafter “instant building”) owned by the Plaintiff, and the distribution statement that distributes KRW 335,143,320 to the Seodaemun Island on December 16, 2010 was prepared, and the said dividend was appropriated for the capital gains tax in arrears.

C. Meanwhile, the Plaintiff filed a lawsuit against B seeking unjust enrichment as Seoul Western District Court Decision 2014Da257571 on the ground that B did not pay any balance under the instant sales contract and the sales contract was rescinded, and the said court rendered a favorable judgment on May 29, 2015, and the judgment became final and conclusive.

On September 25, 2015, the Plaintiff filed a request for correction of the content that revokes the return of capital gains tax against the Seodaemun, but the Seodaemun did not reject the request for correction on January 14, 2016.

E. On February 8, 2018, the Plaintiff filed a request for review of the disposition of refusal against the Board of Audit and Inspection, and the Board of Audit and Inspection rendered a ruling that “the Board of Audit and Inspection shall revoke the disposition of refusal against the Plaintiff’s request for correction of capital gains tax on January 14, 2016

F. Since then, Seodaemun Island returned to the Plaintiff the full amount of capital gains tax on the instant sales contract.

[Ground of recognition] Facts without dispute, entry of Gap 1 to 6 evidence, purport of the whole pleadings

2. The Plaintiff’s assertion and judgment were revoked pursuant to the decision of the Board of Audit and Inspection, and the grounds for the instant public auction procedure were lost. As such, the Defendant received the transfer income tax returned by the Plaintiff from KRW 480,000,000 at the market price of the instant building as of September 2018.