The plaintiff's appeal is dismissed.

The plaintiff shall bear the total costs of the lawsuit after the appeal.

purport, purport, and.

1. The reasoning for the court’s explanation on this part of the premised factual basis is as stated in the “1. Recognition” and “2. Related Acts and subordinate statutes” on the grounds of the judgment of the court of first instance, except where the relevant part of the judgment of the court of first instance is written as follows. As such, this part is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

4. Change of the attachment of this case to “the preservation seizure of this case” in the 4th, 7, and 8th

B. Each of the “instant disposition imposing capital gains tax of this case” was modified to each of the “instant taxation disposition” in four pages 12, five pages 1, 12 to 15, and six pages 7.

(c)each of the defendants listed on 5, 6, and 7 below is modified to "the head of Sungdong Tax Office".

D. On December 27, 2007, the amended part from 7th to 7th 3th 7th m “the Plaintiff closed the business,” respectively, and on December 31, 2007, the amended part was closed down the said K store on December 27, 2007, respectively.

(e) revise " March 12, 2009" of 7 pages 6 to " March 9, 2009"

F. On the seven pages, the following 12 and 13 of the former Income Tax Act (amended by Act No. 7120 of January 29, 2004; hereinafter the same shall apply) were amended as follows:

(g) The following shall be added on the eight pages: Provided, That in case where a resident files a preliminary or final return on the tax base of transfer income pursuant to Article 96 (1) 6 and the proviso of Article 97 (1) 1 (a), if the reported value is different from the fact and the head of the district tax office having jurisdiction over the place of tax payment or the director of the regional tax office confirms the actual transaction value, the verified value shall be the transfer value or the acquisition value, and the tax base and the

H. The part of the last 9th National Tax Collection Act (amended by Act No. 10527, Apr. 4, 2011; hereinafter the same shall apply) to which the amendment was made as follows:

A person shall be appointed.

2. Summary of the plaintiff's assertion

A. The instant case.