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 the same as the reasoning of the judgment of the court of first instance except for the remaining parts as follows. Thus, 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.

2. The 4th judgment of the court of first instance that has been partitioned shall be indicated only on the side and parallel (hereinafter referred to as the "side").

“.. The following Supreme Court Decision 2013Du24945 Decided April 28, 2005 added “Supreme Court Decision 2004Du14960 Decided April 28, 2005”.

The concept of the 19th in the 4th place is changed from the 18th place to the 19th place.

The concept of "in all different concepts" in Part 9 of the fifth part shall be applied to "the criteria for judgment are different."

Then, “the determination of whether it falls under the scope” in Part 5 of Paragraph 17 of the same Article is “the provisions of the former Restriction of Special Taxation Act and the Enforcement Decree thereof for the reduction or exemption of the transfer income tax of a house acquisitor, and thus, “the confirmation of existing house subject to reduction or exemption” by the head of the competent Gu is intended for the reduction or exemption of the transfer income tax at the time of transfer of a house after the acquisition of a house by a house acquisitor, not for the exemption of the transfer income tax at the time of transfer of a house after the acquisition of a house by a house acquisitor. As such, the Defendant’s instant disposition imposing the transfer income tax by deeming the instant officetel as a house under the Income Tax Act does not constitute a violation of the principle of trust protection or the principle of good faith.”

3. The decision of the first instance court is just and without merit, and it is so decided as per Disposition by the assent of all participating Justices on the bench.