1. Requests for revocation of the disposition of capital gains tax among the primary claims of the principal lawsuit of this case added at the trial.

1. The reasoning for the court’s explanation on this part of the facts is the same as the corresponding part of the reasoning of the judgment of the first instance, and thus, they are cited by the main text of Article 420 of the Civil Procedure Act.

2. Determination as to the lawsuit for intermediate confirmation

A. The main text of Article 264(1) of the Civil Procedure Act provides, “In a case where a judgment is rendered when the legal relationship at issue is established in the course of the lawsuit, the parties may file a lawsuit seeking confirmation of such legal relationship separately.”

A lawsuit for interim confirmation refers to a lawsuit seeking confirmation of a legal relationship when there is a dispute between the parties as to the existence or absence of a legal relationship with respect to the determination of the original claim while the lawsuit is pending. As such, in a case where the Plaintiff’s claim as a lawsuit for interim confirmation cannot be deemed to have a preliminary legal relationship with respect to the original claim, the lawsuit for interim confirmation is unlawful.

(See Supreme Court Decision 83Nu554, 555 delivered on June 26, 1984, etc.) B.

The judgment on the lawsuit seeking confirmation of illegality of capital gains tax (2015Na21068) 1) Defendant Republic of Korea does not have a preemptive relation to the judgment on the claim of the principal lawsuit of this case as to whether the disposition imposing capital gains tax on each of the real estate of this case was unlawful. Thus, the lawsuit for interim confirmation is unlawful. 2) We examine the case, and the claim for revocation of the disposition imposing capital gains tax among the claims of this case added by the Plaintiff in the trial of the principal lawsuit of this case is set forth

As examined in the above, since the imposition of capital gains tax on each real estate of this case is unlawful and dismissed, the issue of whether the imposition of capital gains tax on each real estate of this case is unlawful or not is not related to the judgment on the principal claim of this case, and furthermore, it is difficult to recognize the benefits of

Therefore, the Plaintiff’s lawsuit seeking interim confirmation as to whether the disposition imposing capital gains tax is unlawful is unlawful.

Defendant.