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 for this case by the court of first instance is as stated in the reasoning of the judgment of the first instance, except for the use of or addition to the part of the judgment of the first instance as set forth in the following paragraph (2). Thus, it is acceptable to accept this as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

(hereinafter referred to as "1,76.61 square meters" in the second part of the second part used or added in 2.2.2. The term "1,776.61 square meters" and the term "190.71 square meters" in the first part below the table shall be changed into "1,76.61 square meters" and the term "190.71 square meters" in the second part below the table.

The 3rd to 2nd 3th and 9th " October 12, 2015" shall be applied to all " October 12, 2015".

The 5th 17-18 of the 5th 17th 18th , " there is a land sales contract" as follows.

"Indication of real estate" in a land sales contract is deemed to be a clerical error in the size of land of Gangdong-gu Seoul Metropolitan Government D3,107 square meters, E932 square meters, which is the land before the land substitution in this case.

The phrase is written as follows, but its side is written as the word "Gump," and the phrase "area" is written as "1.8 million won in the column," "1.8 million won in the column," and "3.6 million won in the column," "the total amount of the proceeds."

After the "Additional" was added from No. 10 to 11 of the 6th 10-11 of the "Additional", "No. 3-2 of Eul is added, and the "former Income Tax Act" in 19 is added to "Income Tax Act". The "Enforcement Decree of the Income Tax Act" in 7th 20 is added to "Income Tax Act", and the following is added after "the last action is appropriate". Article 97 (3) of the Income Tax Act amended by Act No. 10408 of December 27, 2010 (Article 97 (3) of the Income Tax Act as amended by Act No. 10408 of December 27, 2010) provides that the depreciation costs shall be deducted from the acquisition value, as well as in the case of converting the value of transaction example into the value of appraisal, the depreciation costs may be calculated separately from the acquisition value."