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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.
Reasons
1. The reasoning of the judgment of the court of first instance is as follows, except for the dismissal or deletion of the following contents among the grounds of the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
(1) On the 3rd side "167,670,00 won" shall be deemed "169,970,000 won".
(2) The 4th to 10th parallels shall be as follows:
(2) The sales right of this case is the former Income Tax Act (amended by Act No. 11146, Jan. 1, 2012; hereinafter “Act”).
(1) Article 99(1)2(a) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 23588, Feb. 2, 2012; Presidential Decree No. 23588, Feb. 2, 2012; hereinafter “Enforcement Decree”) provides that “The right to acquire real estate shall be calculated based on the value appraised according to the method prescribed by Presidential Decree, taking into account the type, size, transaction status, etc. of transferred assets.”
Article 165(1) of the Act provides that "The value assessed by the method prescribed by Presidential Decree in accordance with Article 99(1)2 (a) of the Act means the aggregate of the amount paid by the date of acquisition or transfer and the amount equivalent to the premium as of the date of acquisition or transfer as of the date of acquisition
However, the damages for delay paid to LH by subrogation of the plaintiff does not fall under any one of the amounts paid until the date of transfer or premium set forth in the above provision, and thus, it cannot be included in the transfer value.
(3) Parts 5, 18, and 6, from 18 to 2 shall be deleted.
2. Thus, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.