1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

1. The reasoning for the court’s explanation concerning this case is as follows, and the defendant’s assertion in the trial is as stated in the reasoning of the judgment of the court of first instance, except for addition of the judgment as stated in Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. As such, the reasoning for the court’s explanation concerning this case is as follows.

The "46,440 square meters" in the second third place of the judgment of the court of first instance shall be deemed "46,449 square meters".

The plaintiff of the fourth 20th 20th 20th of the judgment of the first instance shall be added "after the resolution of the special general meeting of the last 3rd 1st 20."

The May 14th of the first instance court's decision is "satisfying" and "atisfying".

The 5th sentence of the first instance court shall delete "this point shall not be contested by the defendant."

The 5th sentence of the first instance court is "the other hand". The 5th sentence of the first instance court is "the other hand."

The key issue of the instant case is whether the instant real estate transfer proceeds actually reverted to the Plaintiff, a corporation,” and whether the instant real estate transfer proceeds actually belonged to the Plaintiff, a corporation, is examined as to whether the instant real estate transfer proceeds actually reverted to the Plaintiff.

It shall be understood as "transfered" in the sixthth sentence of the judgment of the court of first instance as "ever disbursed by the resolution of the special general meeting of the clan next to the transfer".

The attached Form "Related Acts and subordinate statutes of this Court" of the first instance judgment shall be added to the attached Form "Related Acts and subordinate statutes."

2. Additional determination

A. As to whether the Plaintiff satisfies the requirements under Article 13(2)3 of the Framework Act on National Taxes, 1 Defendant’s assertion that the Plaintiff constitutes “organization deemed a corporation” under Article 13(2) of the Framework Act on National Taxes requires that “organization’s profits not to be distributed to its members pursuant to Article 13(2)3 of the Framework Act on National Taxes.” The Plaintiff is a clan member.