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 the following cases, and thus, this case is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

The second sentence of the first instance court's decision " June 27, 2007," in the 11th sentence, is regarded as " August 27, 2007".

The second sentence of the first instance court's decision "280,097,545 won" is "280,097,540 won".

Part IV through 18 of the decision of the court of first instance are as follows. Part V through 18 of the decision of the court of first instance are as follows.

"(1) The actual transaction price, which is the basis for calculating gains from transfer, which is the tax base of capital gains tax for the determination of the purchase price of the real estate of this case, refers to the actual amount agreed for the actual transaction price in itself or for the payment at the time of transaction, not to reflect the objective exchange value (see, e.g., Supreme Court Decision 2009Du19465, Feb. 10, 201), Gap 6 through 8, 10, 11, 3 (limited to 1), and Eul 1, 10, 11, 3, and 5, and 10, 100, 10, 100, 100, 100, 100, 100, 100, 100, 10,0000,000 won, 10,0000,000 won, 10,000,000 won, 10,0000.