과세처분취소
1. All appeals filed by the plaintiffs are dismissed.
2. The costs of appeal are assessed against the Plaintiffs.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the judgment of the court of first instance concerning this case is as follows: “No reason exists” in the 6th sentence of the judgment of the court of first instance; and “No reason exists” in the 5th sentence of the 6th sentence of the court of first instance (the same shall apply even if the plaintiff bears an additional entry in the 1-3-4 of the evidence No. 4 and No. 9-5 of the evidence No. 9-5 of the court of first instance). Then, the reasoning of the judgment of the court of first instance is the same as the entry in the grounds of the judgment of the court of first instance, except for the additional determination
2. Additional determination
A. As to the assertion of violation of the principle of trust protection, the Nam Daegu Tax Office, the tax authority of the plaintiffs, stated and managed the "division of housing unsold in lots" of the apartment in this case as "Article 98-5 of the Special Act on the Control of Special Taxation" in the ledger for the confirmation of housing unsold in lots. Since the plaintiffs received an application for capital gains tax reduction or exemption pursuant to Article 98-5 of the Restriction of Special Taxation Act, it is an unlawful disposition against the principle of trust protection because it infringes on the plaintiffs' protection-value trust and thus imposes the disposition in this case. (2) In general, in order to apply the principle of trust protection to the tax authority's acts in tax legal relations, the tax authority must issue a public opinion that is the object of trust to the taxpayer. The tax authority's statement of opinion is justified, and there is no reason for the taxpayer to believe that the tax authority's statement of opinion is just, and the taxpayer's interest should be infringed by the disposition contrary to the above statement of opinion (see, e.g., the principle of trust and trust protection of tax law.