1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance which cited the reasoning of the judgment of the court of first instance is among the grounds for judgment.

2.(c)

Judgment

Of them, “the judgment on the second argument by the Plaintiff is based on the grounds of the judgment of the first instance except for the dismissal as set forth in the following 2. Therefore, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Article 13(2) of the Constitution of the Republic of Korea provides that all citizens shall not be deprived of their property rights by retroactive legislation. Article 18(2) of the Framework Act on National Taxes provides that income, profit, property, act, or transaction for which the obligation to pay national taxes is established shall not be levied retroactively by new tax laws after the establishment thereof. Therefore, in principle, a genuine class legislation that has already been completed through a new legislation may be exceptionally allowed only when there are special circumstances, and in principle, only if there are special circumstances, it may be exceptionally permitted. On the other hand, in the process of a bridge between the reasons for the public interest that requires retroactive effect, and the request for protection of trust, the point of view of protecting trust in the process of a bridge would impose restrictions on the legislative formation right (see, e.g., Constitutional Court en banc Decision 97Hun-Ba58, Nov. 26, 1998; Article 31(3) of the former Gift Tax Act provides that the gift tax should not be deducted on the value of donated property added after the expiration of the exclusion period.

This is even after the expiration of the exclusion period of imposition.