1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be revoked.

The reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the part concerning the following matters among the judgments of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

The following shall be added to not more than 3 pages 7:

In addition, M was subject to registration conversion at Y, 530m2, and on September 14, 2005, the registration of ownership transfer was completed at Sungnam-si on the ground of a consultation on public land on September 14, 2005, and the Plaintiff received compensation (Evidence B, No. 28, 35), and the Plaintiff considered “No. 52028” as “No. 52028 and 52029.”

4. The "54,604,060 won" in the 9th parallel shall be "54,605,060 won".

4. 15 pages, the following shall be added to:

(j) On August 10, 2015, the Defendant adjusted capital gains tax for the year 2004 to KRW 613,124,204 (Evidence No. 29, 30). 7, 9 of the 7th page “2005.” The details column in the 7th page and 8th page “2004.” The Defendant deleted the entire amount and the sum column in the remittance method and the sum column as of May 4, 2004, and deleted the amount paid as of July 6, 2005 as “568,50,000 won”.

The paragraphs (1) and (3) of the 8th and nine pages shall be raised as follows:

(1) According to the above facts, the Plaintiff’s total amount of money, including payment in kind, paid to B, etc. from April 20, 2004 to July 6, 2005 pursuant to the sales contract with B, etc. is KRW 1,418,50,000, and barring any special circumstance, it is reasonable to view it as the acquisition value of the instant land.

The plaintiff asserts that the total amount of KRW 7,500,000 paid to B, etc. on May 31, 2004, KRW 4,100,000 on August 23, 2004, KRW 3,900,000 on September 18, 2004, KRW 3,700,000 on October 18, 2004, and KRW 40,200,000 on August 22, 2008, should be included in the acquisition value as additional expenses required by B due to interest on collateral loans, administrative fines, taxes, etc.

However, to be deducted as necessary expenses for capital gains, it shall fall under each subparagraph of Article 97 (1) of the Income Tax Act.