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. Grounds for a judgment of acceptance of the judgment of the court of first instance are as stated in the reasoning of the judgment of the court of first instance, except where the following is added to the 7th page of the judgment of the court of first instance.

2. The Plaintiff asserts that the Defendant’s calculation of the acquisition value of the instant land based on the appraisal value by an appraisal agency is unlawful as it goes against the basic principles of income tax assessment, and that the Defendant did not take any measures after receiving the preliminary return payment from the Plaintiff, and that the Defendant’s request for appraisal to the head of the tax office having jurisdiction over the location of the land was unlawful.

Modern, 2 Doz. as cited above

B. According to the facts of recognition, the defendant's calculation of the value of the land of this case was lawfully made pursuant to Article 97 (1) 1 (a) of the Income Tax Act and Article 164 (1) of the Enforcement Decree of the Income Tax Act, and the defendant's calculation cannot be deemed unlawful on the ground that the plaintiff

3. Thus, the plaintiff's claim is dismissed as it is without merit, and the conclusion of the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.