1. All of the plaintiff's claims are dismissed.

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

1. Basic facts

A. On July 26, 2012, the Plaintiff entered into a sales contract with the intent to purchase the instant real estate from B for KRW 230,000,000 (hereinafter “instant contract”). The key contents are as follows.

Article 1 Buyers shall pay the purchase price as follows:

The purchase price: 230,000,000 won: 25,000,000 won, at the same time as the contract is paid to the seller and received from the seller: 205,00,000 won: the seller succeeds to the contract in lieu of the loan specified in the special agreement on July 26, 2012, in lieu of the loan, shall deliver all documents necessary for the registration of ownership transfer to the buyer at the same time when the seller receives any balance and at the same time when there is a cause for restricting the exercise of ownership or the default of public charges or other charges, he shall remove the defect and burden of the right and transfer the full ownership to

except as otherwise agreed.

Article 3 The delivery of the instant real estate shall be July 26, 2012.

Special agreement terms: 50,00,000 actual loans out of 65,000,000 won with the maximum debt amount of 65,000,000 won, Cmortgage 50,000,000 won, Industrial Bank of Korea 60,000,000 won, and Dmortgage 45,00,000,000 won in lieu of any balance.

B. On August 2, 2012, the Plaintiff voluntarily reported acquisition tax of KRW 9,200,000 and local education tax of KRW 920,000 to the Defendant following the acquisition of the instant real estate.

C. Meanwhile, on August 13, 2012, the application for voluntary auction commencement was received on the instant real estate, and the decision of voluntary auction commencement was rendered on August 16, 2012.

On November 10, 2012, the Defendant imposed and collected acquisition tax of KRW 9,329,720 (including additional tax of KRW 129,720) and local education tax of KRW 932,970 (including additional tax of KRW 12,970) on the Plaintiff.

E. On December 24, 2012, the Plaintiff received a written confirmation of rescission of the instant contract from the Defendant, and issued the acquisition tax and local education tax to the Defendant on January 28, 2013.