1. Of the judgment of the court of first instance, the part against the plaintiff falling under the order to revoke below shall be revoked.

1. On the grounds of the judgment of this court which cited the judgment of the court of first instance, “1. Circumstances leading to the disposition” and “2. Whether the disposition in this case is legitimate;

A. The plaintiff's assertion;

B. Until the relevant laws and regulations, except for the following, the corresponding part of the reasoning of the judgment of the first instance is identical to that of the corresponding part of the judgment of the first instance (from 3 to 4, 2, and 7 pages), and thus, it shall be cited 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 shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The following shall be added from the third bottom to the following:

【The sales promotion cost paid by the Plaintiff to the sales members falls under the “expenses similar to the expenses referred to in items (a) through (c)” under Article 163(5)1 (d) of the Enforcement Decree of the Income Tax Act, and thus, constitutes “expenses prescribed by Ordinance of the Ministry of Strategy and Finance, which are similar to the expenses referred to in items (a) through (c).” However,

2. Facts of recognition;

A. On December 28, 2009, the Plaintiff purchased 3,388 square meters from G from 11,50 million won prior to Echeon-si, the Plaintiff: (a) divided it into 11 parcels; and (b) sold 10 parcels from 26 March 26, 2010 to 22 October 201, 201, to 10 persons, including H, in total, KRW 1,857,500,00; and (c) sold 27 parcels of land (a total of 21,246 square meters) and 41 parcels of land (a total of 9,370 square meters) in 2010, and sold 42 parcels of land in installments.

B. In order to sell a large number of land partitioned as above, the Plaintiff entered into a service contract with the seller (No. 3-2).

C. The sales workers who entered into a service contract with the Plaintiff are phone numbers from a large number of people who grasp their telephone numbers through the buster, telephone number number, etc. to explain the location of the land owned by the Plaintiff, future possibility of development, conditions of sales, etc., and among them, to those who have interest.