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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.
Reasons
1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance except for the following portions to be stated in the reasoning of the judgment. Thus, this shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of
The fifth to seventh shall be followed by the following:
Preliminaryly, in the instant disposition imposing global income tax, the acquisition value of the portion at issue is KRW 1.28 billion was recognized as KRW 1.28 billion. However, as the Plaintiff et al. additionally disbursed KRW 220 million to cancel the right to collateral security established on the instant multi-household housing site in order to pay KRW 1.425 million in the purchase price, the acquisition price should be increased as above, or the above cost should be included in the necessary expenses. ② Advertising cost is KRW 1,650,00, or KRW 9,140,00, KRW 1,774,660, KRW 680, KRW 18,00,000, KRW 3,563,00, KRW 451,3760, KRW 15,000, KRW 100,000, KRW 616,000, KRW 1666,00,000, and KRW 7660,006,00.
The 2nd to 10th of the first instance judgment shall be followed by the following:
A) The Plaintiff asserts that the said amount should be added to the acquisition value or recognized as necessary expenses, inasmuch as the Plaintiff et al. additionally disbursed in order to cancel the right to collateral security under the name of the seller, which was recognized as the acquisition value of the key part of the issue, even though the said KRW 1.28 billion, the Plaintiff et al. asserted that the said amount should be added to the acquisition value or recognized as necessary expenses. However, for the following reasons, the Plaintiff et al. acquired the said KRW 30 households of the instant multi-family housing at KRW 1.92 billion, and acquired only 20 households among them. Accordingly, according to the instant sales contract, the sales price for the key part of the instant multi-family housing under the instant sales contract is calculated according to its ratio (=1.2 billion won) x 20/30 households, respectively.