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.

1. The reasoning of the court's explanation concerning this case is as stated in the part of the judgment of the first instance except for the addition of the following judgments, thereby citing it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. The addition;

A. The Defendant asserts that, as the Plaintiff’s assertion, if the transfer value of the building of this case is zero won, the transfer of the building of this case constitutes a gift, and in such a case, the legitimate tax amount (tax amount to be paid) is more than the tax amount already paid by the Plaintiff as it is difficult to deduct necessary expenses for the building of this case, and even if necessary expenses for the building of this case are added to the necessary expenses for the land, there is no tax amount to be refunded. Thus, the Plaintiff’s lawsuit of this case should be dismissed as there is no interest in

B. Determination 1) The Plaintiff’s claim of this case calculated the transfer value of the building of this case as zero won at the time of filing and paying the transfer income tax, while the Plaintiff paid the long-term holding special deduction for the building of this case by calculating the transfer value of the building of this case, and the Defendant determined the transfer income tax based on the proportionally divided value based on the standard market price on the premise that the transfer value of the land and the building of this case is unclear through a field investigation (the transfer value, acquisition value, and necessary expenses were calculated by adding both the transfer value, acquisition value, and the transfer income

(2) The Plaintiff asserted that the special long-term holding deduction of the instant building was insufficiently appropriated on the premise that the transfer value of the instant building is zero won upon the instant claim (the long-term holding deduction was calculated as a negative number, and thus, it did not increase capital gains, and the value of the instant building is zero won, and thus, the special long-term holding deduction is also required.