1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance, such as admitting the relevant part of the judgment of the court of first instance, is as stated in the reasoning of the judgment of the court of first instance (including “related Acts and subordinate statutes,” but excluding “3. conclusion”) except for the modification of the relevant part of the judgment of the court of first instance as follows 2, and thus, it is acceptable as it is in accordance with Article 8(2)

2. The portion to be modified will be 5 in the following manner:

【. However, in light of the legislative purport of Article 100(2) of the former Income Tax Act (amended by Act No. 13588, Dec. 15, 2015) that provides for the inclusion of transfer losses and gains on transfer in respect of assets subject to taxation within a certain scope and the principle of substantial no taxation without law, excessive prohibition, and the legislative purport of Article 100(2) that provides for the inclusion of transfer marginal profit and gains on transfer in respect of assets subject to taxation within a certain scope, even if the instant provision applies mutatis mutandis between assets subject to taxation and assets subject to non-taxation, it shall not exceed the total gains on transfer of assets subject to taxation subject to taxation and assets subject to

6) Furthermore, the sum of gains on transfer of the first, second, and second land, which are assets subject to taxation, does not exceed KRW 131,45,476, and KRW 180,990,995, which is gains on transfer of all of the instant real estate, including the instant housing, which are assets subject to non-taxation (i.e., transfer value of KRW 1,470,000,000, acquisition value of KRW 1,254,987,300 - Necessary expenses - KRW 34,021,705, which is KRW 34,021,705). Therefore, in this regard, the instant disposition calculated the individual housing price as the standard market price pursuant to Article 99 (1) 1 (d) of the former Income Tax Act (Amended by Act No. 12852

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3. Conclusion, the plaintiff's claim shall be dismissed as it is without merit.

The judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.