1. The defendant's appeal is dismissed.

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

3. The decision of the court of first instance is in accordance with paragraph (1);

1. The reasons for the judgment of the court of first instance cited by the court of first instance are as follows: “ August 10, 2010.” “The date of August 5, 2010.”; “the apartment of this case” in the fourth 9, 11, 17, 20th , 5th 1, and 3th 1, and third 5th 10th 5th 5th 6th 6th 6th 8th 8th 6th 6th 6th 6th 8th 60 of the judgment of the court of first instance; “the calculation table of transfer income tax” in the corresponding part of the judgment of the court of first instance

The relevant part shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. The judgment of the first instance court at the conclusion is justifiable.

The defendant's appeal is dismissed.

However, as the " August 10, 2010." in paragraph (1) of the decision of the court of first instance is wrong, it shall be corrected to the " August 5, 2010."