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 the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420

(1) On face 3, the following shall be added to Chapter 8:

(1) Article 49 (1) 1 (proviso) of the Enforcement Decree of the Corporate Tax Act provides that "the grace period of five years from the date of acquisition" is "five years from the date of acquisition, but in extenuating circumstances under the proviso of subparagraph 1 above, the progress of the grace period shall be suspended. This provision provides that the above subparagraph 1 excludes real estate not related to business if there are unavoidable reasons, and Article 83-5 (1) 12 of the Enforcement Rule of the Income Tax Act provides that the land which is not used for business due to justifiable reasons shall not be deemed land for non-business during the period in which such reason arises, and this case may also be applied by analogy to this case. Therefore, in this case, the "five-year grace period from the date of acquisition" shall continue from January 31, 202 to February 4, 2005 (three years and four days), and it shall be deemed that the disposition of this case is unlawful if it again proceeding from October 2, 2008 to September 29, 2010."

(3) On face 3, the following shall be added to Chapter 18:

C. According to Articles 27 and 28 of the Corporate Tax Act, Article 49(1)1(a) of the Enforcement Decree of the Corporate Tax Act, and Article 26(1)1 and 26(5)29 of the former Enforcement Rule of the Corporate Tax Act, where the pertinent real estate is acquired and used for business due to justifiable reasons, such as alteration of urban planning, etc., it shall be excluded from assets for non-business use.