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.

The reasoning of the judgment of the court of first instance is as follows: (a) the reasoning of the judgment of the court of first instance is the same as the ground for the judgment of the court of first instance, except for the second and second instances from among the grounds for the judgment of the court of first instance by adding the following: (b) Article 8(2) of the Administrative Litigation Act

In addition, since the land transaction contract within the land transaction permission area has income from the transfer of assets only to the transferor when the land transaction contract becomes final and conclusive, the transferor becomes final and conclusive and conclusive.

5.1.1. to 1.0

5. A final return on tax base of the Income Tax Act shall be filed until 31. The period of exclusion from imposition of capital gains tax shall begin to run from the following day.

(2) In light of the aforementioned facts and the purport of the entire pleadings, the Plaintiff et al. among F and G’s share out of the instant land was transferred to H on September 18, 2008 on the ground of sale and purchase on November 10, 2006. As such, the Plaintiff et al.’s share was transferred to H on September 18, 2008, and the land transaction permission was deemed to have been granted around the time immediately before the registration fee for the transfer of ownership was granted. As for D and E out of the instant land, the purchase and sale contract for the instant land was cancelled in the land transaction contract zone around January 30, 2009. As such, around 208, around 2008, with respect to the Plaintiff et al. among G, the sale and sale contract for the instant land became final and conclusive as of January 30, 209.

Therefore, the deadline for filing a final return on capital gains tax under Article 110 (1) of the former Income Tax Act (amended by Act No. 9897 of Dec. 31, 2009) shall be from May 1, 2009 to 31 of the same month, from May 1, 2009 to D, and from May 1, 201 to 31 of the same month, from May 1, 2010 to E. The initial date for imposing capital gains tax in this case shall be June 1, 2009 or June 1, 2010.

Ultimately, the calculation is based on the calendar of December 1, 201, which was made before December 1, 201, which was the general exclusion period stipulated in Article 26-2(1)3 of the Framework Act on National Taxes.