1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

The reasoning for the judgment of the court in this case is as follows: “The right to sell this case constitutes “the right to acquire real estate” under Article 94(1)2(a) of the Income Tax Act; and “The right to sell this case constitutes “the right to acquire real estate” under Article 94(1)2(a) of the Income Tax Act; and such right is as stated in the reasoning of the judgment of the court of first instance. Accordingly, it shall be cited in accordance with Article 8(2) of the Administrative

Therefore, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.