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

Purport of claim and appeal

The first instance court.

C. Except as set forth in the last part of the judgment, the reasoning of the judgment of the first instance is the same as that of the judgment, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The Plaintiff added the argument that “in the event that a transferor is unable to choose the time of transfer, such as the transfer of a house through a voluntary auction procedure, it would infringe on an individual’s property right and the right to pursue happiness.” The purport of recognizing preferential treatment, such as not imposing income tax, is that a house owned in Korea is the basis of citizen’s residential life. Therefore, in certain cases where transferring a house owned in Korea is deemed not to be a transfer of a house without imposing income tax on the transfer income, it is intended to guarantee the citizen’s freedom of residential stability and residence transfer by guaranteeing the right to enjoy residence, by failing to impose income tax on the transfer income (see Supreme Court Decision 92Nu12988, Jan. 19, 193). Even if a house is owned by two houses, it is difficult to readily conclude that the Plaintiff’s property right and the right to pursue happiness should not be imposed on the high-priced house after the commencement of the transfer, and thus, it is nothing more than the Plaintiff’s voluntary auction of the house.