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.

1. The reasoning of the judgment of the court of first instance is as follows, except for the dismissal as follows:

Therefore, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Each "the provision of this case" of the 3rd 20th , 4th 11th , 14th , and last 2th , shall be read as "the main provision of this case".

In the case of 5 pages 3, "where it is necessary" shall be changed to "where it is necessary."

The 5th page 9 of the 5th page "as defined in the 5th page" shall be as follows:

In the case of the land inherited or donated under the Inheritance Tax and Gift Tax Act and the Act on the Public Announcement of Real Estate Values before a publicly announced individual land price was published on August 30, 1990, the larger of the values assessed under the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act as of the date of commencing an inheritance or of donation, and the values under the provisions of Article 164 (4) (No. 1) and in the case of the building inherited or donated before a public notified of the standard market price of the building under the provisions of Article 61 (1) 2 through 4 of the Inheritance Tax and Gift Tax Act as of the date of commencing an inheritance or of donation, the larger of values assessed under the provisions of Articles 60 through 66 of the Inheritance Tax and Gift Tax Act as of the date of commencing an inheritance or of donation under the provisions of Article 164 (5) through (7) shall be considered to reflect the acquisition value of the inheritance tax or of gift tax in the calculation of the future."

2. Conclusion, the plaintiff's claim shall be dismissed for lack of reasonable grounds.

The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.