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. As stated in the purport of the claim, the Plaintiff filed a claim for the cancellation of capital gains tax and additional tax of KRW 103,260,50, additional tax of KRW 3,097,810, increased additional tax of KRW 1,239,120, and increased additional tax of KRW 1,239,120. The court of first instance dismissed the lawsuit on the part of the claim for cancellation of additional tax of KRW 3,097,810, increased additional tax of KRW 1,239,120 among them, and the part of the claim for cancellation of the remaining disposition is declared to

This Court's decision is limited to the claim for cancellation of the disposition of imposition of capital gains tax and additional tax of KRW 103,260,500 as the plaintiff did not file an appeal against the part against the plaintiff against the plaintiff.

2. The grounds for the judgment of this court citing part of the judgment of the court of first instance "1. Grounds for the Disposition" and "3. Whether a disposition is legitimate; and

A. The plaintiff's assertion;

B. In addition to the elimination or addition of some contents as follows, the part of the judgment of the court of first instance is identical to the corresponding part of the judgment of the court of first instance (from 5 to 4, 15, 13 to 9, 17, and 11 pages), and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act. The part to be used by the court of first instance, “real estate recorded in paragraph (5)” in Article 19 of the judgment of the court of first instance in Article 3 of the Criminal Procedure Act and Article 420 of the Civil Procedure Act shall be deemed to be “real estate recorded in paragraph (5),” and “G 4524 square meters” in Article 20 shall be deemed to be “G 4524 square meters, etc.”

It is difficult to readily conclude “I” as “I”.

It is difficult to see that the portion added is the transfer of assets under the 7th sentence of the judgment of the first instance.

“The following shall be added:

【Defendant, the real estate subject to the instant sales contract, 201

5. 11. This case is only released from land transaction permission zone.