1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The court's explanation concerning this part of the grounds for appeal shall be cited by Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since it is the same as the reasoning of the judgment of the court of first instance.

2. Whether the instant disposition is lawful

A. The plaintiff's assertion 1) The reasons why the court should explain this part of the plaintiff's assertion are as stated in Section 2 (A) of the reasoning of the judgment of the court of first instance. Thus, in light of the nature and content of the contract of this case and Article 420 of the Civil Procedure Act, it is difficult to view that there was an explicit agreement between the plaintiff and the Home Home Telecommunication with the plaintiff on the payment date of interest in light of the nature and content of the contract of this case, and therefore, it is difficult to view that there was an explicit agreement between the plaintiff and the Home Telecommunication as to the payment date of interest.

Therefore, the instant disposition was made on April 15, 2013, when five years have not elapsed since June 1, 2008, which was the initial date of the exclusion period for imposition of global income tax for the year 2007.

B. The court's explanation on this part of the relevant statutes is based on the reasoning of the judgment of the court of first instance 2. B.

Since it is the same as the statement in the claim, it is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

C. The court's explanation on this part of the facts of recognition is based on the reasoning of the judgment of the court of first instance 2.

3) The following 4) of the end of the judgment of the first instance is the same as the corresponding part of the reasoning of the judgment, except for adding “the evidence No. 9, the evidence No. 6, and the result of a reply by the president of the Korea Land and Housing Corporation to the fact inquiry of the party concerned” to the column of the end [based basis for recognition], and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

4) The Korea National Housing Corporation (which was merged into the Korea Land and Housing Corporation as of October 1, 2009) purchased the instant land and then cancelled each of the above provisional seizures executed on the instant land on May 22, 2007.