양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
The reasoning of the judgment of the court of first instance is the same as the judgment of the court of first instance except for dismissal or addition of some of the grounds of the judgment of the court of first instance as follows. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
9. The phrase "the fact of recognition" of the 16th parallel shall be advanced as follows:
【The following facts, which are acknowledged in accordance with the purport of Gap evidence No. 18-1 and No. 18-2 and the whole pleadings, are added to the evidence cited above in the above facts. In other words, the following facts are added to the "facts" of No. 9, No. 19.
【The Plaintiff applied to the head of Jung-gu Seoul Metropolitan Government on April 17, 2006 for a change of land category of the instant land No. 2 to a warehouse site on April 20, 2006, and changed to a warehouse site on April 20, 2006, and received compensation from the Central Land Expropriation Committee as a warehouse site which is not an orchard. The Plaintiff, even in a lawsuit disputing the adjudication by the Central Land Expropriation Committee, acknowledged that the land category and objective utilization of the instant land No. 2 were the site of the instant building (the use of the instant building as a residential building for the instant building is not an illegal purpose, and it does not constitute the site of the instant building.
3) The judgment of the first instance court is justifiable.
The plaintiff's appeal is dismissed.