The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

1. The reasoning of the court’s explanation concerning this case is as follows, and the reasoning of the court’s explanation is as stated in the reasoning of the judgment of the court of first instance, except for adding a judgment on the Plaintiff’s newly raised argument to this court, as set forth in paragraph (2). Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure

The following shall be added to the second five pages of the judgment of the first instance:

The land of this case was designated as a planned control area and growth control area under the former National Land Planning and Utilization Act (amended by Act No. 7459 of Mar. 31, 2005), from May 20, 2003 to May 30, 2009 (the date of cancellation: January 30, 2009) and from May 31, 2009 to May 30, 201 (the date of cancellation). The land of this case was designated as a land transaction contract zone from May 30, 201 (the date of December 15, 2010 on which the date of cancellation is December 115, 201) and after three years following the following: “The land of this case was designated as a land transaction contract zone from January 31, 2009 to May 30, 2016.”

2. Determination on addition

A. The Plaintiff’s ground for disposition added by the Defendant is unlawful, since it is not identical with the existing ground for disposition and basic facts.

In addition, the first instance court proposed the legal requirements and legal effects that both parties did not assert, which is illegal to deviate from the limit of the exercise of the right to know.

B. As for the argument that the tax disposition is an addition of the grounds for the determination 1 illegal disposition, the subject matter of the taxation disposition lawsuit is objective existence of the tax amount determined by the tax authority, so the tax authority may submit new data that can support the legitimacy of the tax base and tax amount recognized in the pertinent disposition or exchange and change the reasons to the extent that the identity of the disposition is maintained, during the course of the lawsuit.