1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1...

1. The reasoning of the court of first instance’s explanation concerning this case is as follows, except for the dismissal, deletion, or addition of the corresponding part of the judgment of the first instance, and thus, it is consistent with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The Plaintiff did not file an appeal against the revocation of the imposition disposition of KRW 1,691,860 and the claim for the payment of KRW 1,691,860 as well as damages for delay. Thus, this part does not fall under the scope of this Court’s trial.

No. 2, 7, 8, “153,00,000 won” shall be deemed as “153,60,000 won”, and 14, 14, “4,563,846 won” shall be deemed as “44,738,606 won.”

Part 2, 16, 17 parallel "1,691,861 won" shall be "1,691,860 won".

(1) The Plaintiff, at the time of the sale of the instant land, withdrawn the assertion that the acquisition price of the instant land should be calculated based on the actual purchase price of KRW 19,567 (i.e., the actual purchase price of the instant land before subdivision of KRW 411,400 x the area of the instant land before subdivision of KRW 1,692 / the area of the instant land before subdivision of KRW 3,488 m2). The following is added as follows:

In other words, the above KRW 1,430,20 corresponds to capital expenditure or transfer expense under Article 97 (1) 2 and 3 of the former Income Tax Act and Article 163 (3) and (5) of the former Enforcement Decree of the Income Tax Act. However, the amount under Article 97 (2) 2 (a) of the former Income Tax Act is KRW 45,065,348 (i.e., conversion value of KRW 44,738,606) (i.e., conversion value of KRW 44,738,806). However, the defendant stated that the conversion acquisition value of KRW 44,738,806 in the written reply of March 14, 2018 is deemed to be 1. However, in light of the entry of a written resolution on determination of transfer income tax, it appears to be

The standard market price at the time of acquisition shall be multiplied by estimated deduction rates.