1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance cited by the plaintiff in this court is not significantly different from the argument of the court of first instance. The judgment of the court of first instance accepting the plaintiff's claim is justified even if the evidence submitted in the court of first instance is re-examineed with the plaintiff

Therefore, the reasoning of the judgment of the court of first instance is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition of the relevant part among the grounds of the judgment of the court of first instance as follows. Thus, it is cited by Article 8(2) of the Administrative Litigation Act and Article 420

[Attachment] The second part of the judgment of the court of first instance “240 million won” in the second part of the judgment of the court of first instance shall be considered as “240 million won.”

Article 16 of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27074, Mar. 31, 2016; hereinafter the same shall apply) stipulates that “The Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017; hereinafter the same shall apply)” shall be deemed “Enforcement Decree of the Income Tax Act” (amended by Presidential Decree No. 27

Article 152-3 (3) of the Enforcement Decree of the Income Tax Act shall be amended to "Article 154 (2) 3 of the Enforcement Decree of the Income Tax Act" in the last sentence of the first instance judgment.

The 5th page of the first instance judgment of the court of first instance is "one house still after the transfer and the first household after the shortage is still transferred," and the first household is "one house only after the occurrence of the transfer."

Article 152-3 subparag. 3 of the Enforcement Decree of the Income Tax Act (B) of the 12th sentence of the first instance judgment, “Determination on the relevant argument” in Article 154(2)3 of the Enforcement Decree of the Income Tax Act.

Part 5 of the judgment of the court of first instance shall be from 13 to 19.

The main text of Article 154(1) of the Enforcement Decree of the Income Tax Act provides that "one household" shall be "family unit consisting of a resident and his/her spouse together with a person who lives together with the person who lives together at the same address or same place of residence." Paragraph (2) of the same Article provides that the resident's age is at least 30 years (paragraph (1)), where the spouse dies or is divorced (paragraph (2);