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 court's explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition of some contents as follows. Thus, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

After the 8th judgment of the first instance court, “if it is deemed that transfer income tax cannot be imposed on the Plaintiff’s transfer margin despite the Plaintiff’s possession of the purchase price received as it is, this would cause the seller to enjoy the transfer margin without taxation, which would seriously go against the tax justice and equity.”

Part 2 through 15 of the decision of the court of first instance are as follows.

2. First, we examine the allegation of illegality in the time of transfer (as to No. 9, No. 2 and No. 15) and the third argument.

(1) In calculating gains on transfer of assets, Article 98 of the Income Tax Act provides that the time of acquisition and time of transfer shall be the date of liquidation of the price of the relevant assets except in cases prescribed by Presidential Decree, such as where the date of liquidation is unclear. Article 162(1)2 of the Enforcement Decree of the Income Tax Act provides that "cases prescribed by Presidential Decree, such as where the date of liquidation of the price is unclear" means the date of receipt of registration entered in the registry, registry, or list, etc. where a transfer registration of ownership (including registration and a statement of change of name) has been made before the price is settled.

According to the facts acknowledged as above and the above relevant statutes, the Plaintiff completed the registration of ownership transfer on December 29, 2005 with respect to real estate on December 29, 2005, which was the date of intermediate payment, prior to the liquidation of the purchase price pursuant to the terms and conditions of the instant sales contract, and on December 30, 2005.