1. Revocation of a judgment of the first instance;

2. The Defendant’s global income tax for the Plaintiff on May 17, 2010 pro rata 308,525.

1. The court's explanation concerning this part of the reasons for the decision of the court of first instance is the same as the corresponding part of the reasons for the decision of the court of first instance (Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Whether the disposition of this case is legitimate or not refers to the dividend or distribution of profits or surplus distributed to stockholders, members, and other investors, from the corporation, dividends of construction interest, deemed dividend, etc. The disposition of this case based on the premise that the Plaintiff obtained dividend income as to the real estate of this case, which was merely a change in the ownership form by making a partition of co-owned property as a sole ownership, while withdrawing from a joint venture which is not a corporation.

The reason why this court's explanation is the same as the corresponding part of the judgment of the court of first instance (section 7). Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Judgment

If a partner, who withdraws from a partnership as a dividend income, receives some of the partnership property for the account of shares, the partnership-ownership relationship is terminated as to the individual property as if some of the partnership-owned properties were transferred (Article 274(1) of the Civil Act). As such, the calculation of shares can be deemed to have been exchanged or traded among the partnership members who withdraw from the tax law and other partnership members who continue to conduct a joint business with the partnership property.

However, income earned by a partnership for a joint business purpose by transferring real estate, which is the partnership property, shall be business income if it is a business inventory asset (Article 87 and Article 43 of the former Income Tax Act), and if it is subject to capital gains tax as a business fixed asset, it shall be capital gains (Article 118 of the former Income Tax Act). The withdrawn partner shall remain remaining for other partners.