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 stated in the reasoning of the judgment of the court of first instance, except for partial modification as follows. Thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

In the second sentence of the first instance court, the “acquisition Tax of KRW 24,453,60” was replaced by “Acquisition Tax of KRW 23,741,360” (=principal Tax of KRW 18,873,81).

From the 6th of the judgment of the first instance court, the term "the building ledger" to the 21st of the 20th to the 21st of the 6th of the judgment of the first instance court was changed to the term "the approval for use has been obtained in the name of the plaintiff, and the building ledger also has an objective reason to mislead the acquiring entity, such as the registration

As the judgment of the first instance court is justifiable, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.