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.

The reasoning of this court's judgment is as follows, except for the dismissal of the following matters among the judgments of the court of first instance, and therefore, 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.

7 pages 13 "No. 25" shall be raised with "No. 30".

9.3. The following shall be added to:

Now) The Plaintiff does not specifically state the total amount of money to be returned from E, the amount of return, and the remaining amount. The source of acquisition fund alleged by the Plaintiff as shown in the Attachment No. 3 does not take into account all consumption amount that the Plaintiff paid for a considerable period of time, and there is a long time for the Plaintiff to have returned to E any opportunity other than the acquisition price of the apartment in this case. It is insufficient to support the Plaintiff’s assertion in light of the fact that there is a possibility that the Plaintiff would have received a refund from E in addition to the acquisition price of the apartment in this case. [Attachment No. 3] The term “payment of gift tax related to rental real estate” in the source of acquisition fund in the annexed Form No. 3 is deleted, and “acquisition of the remaining land of rental real estate” is “-1,00,000 (part of 1,515,000,000)”, and “the remaining amount” is each “2,130,

The decision of the first instance court in the decision is justifiable.

The plaintiff's appeal is dismissed.