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 dismissal or addition of some contents as follows. 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.

At the second bottom of the judgment of the court of first instance, the phrase “75,457,171 won” as “75,457,170 won of transfer income tax” is deemed to be “75,457,170 won.”

At the second bottom of the judgment of the court of first instance, the 3rd "Evidence 2" of the judgment of the court of first instance is raised by "Evidence 1 and 2 of the A."

From the third bottom of the judgment of the court of first instance, the phrase “97Nu16329 delivered on May 28, 1999” under the 8th sentence is “Supreme Court Decision 97Nu16329 delivered on May 28, 199.” The phrase “Supreme Court Decision 96Nu12634 delivered on June 26, 1998” under the 3rd bottom of the judgment of the court of first instance is deemed to read “Supreme Court Decision 96Nu12634 delivered on June 26, 199.”

Then, the Plaintiff’s certificate of personal seal impression and a certified copy of resident registration attached to the document that the Plaintiff applied for the registration of ownership transfer are issued by proxy or the issuing date is rather than the sales contract date.”

2. Thus, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just as it is concluded, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.