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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.
Reasons
1. The reasoning of the judgment of the court of first instance is as follows: (a) the part of the judgment of the court of first instance is modified according to the Defendant’s correction of capital gains tax reduction in the court of first instance, such as the following 2. Amendment and additional determination; and (b) the Plaintiff’s addition of the judgment on the part claimed additionally by this court is identical to the reasoning of the judgment of the court of first instance; and (c) thus, it is cited by the main text of
[Grounds for appeal by the plaintiff is not significantly different from the allegations in the first instance court, and even if the evidence submitted to this court was examined in light of the relevant statutes and legal principles by giving evidence Nos. 17 (including paper numbers) and 18 submitted to this court, the facts finding and decision in the first instance court are just and there are no errors as alleged in the grounds for appeal by the plaintiff). 2. Correction and additional determination
A. 1) The amended portion 1) The second 16 to 17 of the judgment of the court of first instance “five N-five lots” shall be deemed “P 7 lots,” and the fifth 5 “five” of the 17 to 18 shall be deemed “six persons,” respectively. 2) The fourth 5 to 9 of the judgment of the court of first instance shall be amended as follows.
(g) On November 29, 2017, the Defendant calculated the conversion price of KRW 72,692,237 on June 29, 1996 on the date of acquisition of each of the instant land as of June 29, 1996, and issued a disposition to rectify the transfer income tax of this case as KRW 296,756,305 (including additional tax on negligent tax returns of KRW 80,329,243 and additional tax of KRW 15,603,955) (including additional tax on negligent tax of KRW 80,329,243 and additional tax of KRW 15,603,955). In addition, on August 8, 2019, the Defendant issued a disposition to reduce the amount of KRW 282,70,801 (including additional tax on negligent tax of KRW 66,343,739 and additional tax on additional tax of KRW 15,603,955).
3) The "Evidence B" is added to "Evidence B 18, 19" in the fourth 10 or 11 of the judgment of the court of first instance. B. Additional Judgment 1) The gist of the plaintiff's assertion.