1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. The Defendant: (a) newly constructed and sold a new apartment and multi-household house which is a national housing, and multi-household house, etc. in 190; (b) newly constructed five-story apartment units on the ground of 1990, 3 households out of which were sold; (c) newly built a six-household unit on the D site to sell 4 households out of which were sold; (d) newly built a three-story unit on the E site; (e) newly built a three-story unit in the name of G which is a site owner on the land of 271m2; and (e) issued a final tax base report on global income tax for 190m2, 1990; (c) calculated the amount of global income by 10 households out of the above apartment, 30 years old and 4 years old and 5 years old and 5 years old and then deducted the amount of global income from the sales price of the remaining real estate on the 3rd unit; and (e) calculated the amount of global income tax by 1960% and 208 years old and 4.7.

B. Accordingly, on January 29, 1997, the Plaintiff transferred one of the above apartment units (1) to C, a landowner, for the supply of land. Since the sale price for three of the six households of the above apartment units (4) is the husband of the above G, a landowner, and H, a partner, as the husband of the above G. Thus, the instant disposition that included each of the above payments in the Plaintiff’s income amount was unlawful, and revoked the instant disposition of taxation as Seoul High Court (97Gu4199).