How to fix issue "The target GatherAllFilesToPublish does not exist"?

#1 Option:
Add following tag into project file:
  <Target Name="GatherAllFilesToPublish">
  </Target>
But will output all of source files into web site.

#2 Option:
Replace
<Import Project="$(VSToolsPath)\WebApplications\Microsoft.WebApplication.targets" Condition="false"/>
To
<Import Project="$(VSToolsPath)\WebApplications\Microsoft.WebApplication.targets" Condition="'$(VSToolsPath)' != ''" />

Reference:
http://forums.asp.net/t/1838524.aspx?The+target+GatherAllFilesToPublish+does+not+exist