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 grounds of the judgment of the court of first instance (excluding the corresponding part of the judgment of the court of first instance excluding the corresponding part of the judgment of the court of first instance excluding the corresponding part of the judgment of the court of first instance excluding the corresponding part of the judgment

2. The following is added: (a) the principle of strict interpretation, derived from the principle of no taxation without the law, applies not only to cases where a child satisfies the taxation requirements, but also to cases where the requirements for non-taxation and tax reduction or exemption are met; (b) further interpretation or analogical interpretation of the requirements for non-taxation or tax reduction or exemption as favorable to taxpayers without any justifiable reason constitutes a result contrary to the principle of no taxation, which is the basic ideology of the tax law, and thus not permitted (see, e.g., Supreme Court Decision 2005Da19163, May 25, 2017). Moreover, the fact that the assets subject to taxation are non-taxation or tax reduction or exemption due to the exercise of the stock option at the time of the exercise of the stock option (see, e.g., Supreme Court Decision 2005Da19163, Apr. 28, 196). 209; and (c) the net assets of a corporation are not subject to the imposition of new stocks at the time of the stock option.