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 reasoning of the court's explanation of this case is as stated in the reasoning of the judgment of the court of first instance, except where the defendant added the following determination as to the matters claimed in addition to the court of first instance, and therefore, it is citing it as it is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. The defendant asserts that even if the plaintiff made a mistake that the capital gains tax may be reduced or exempted, the plaintiff cannot cancel the sales contract because the mistake was caused by the plaintiff's gross negligence.

In light of the following circumstances: (a) the expression of intent may be cancelled when there is an error in the important part of the contents of a juristic act; (b) the expression of intent is not cancelled when such error was caused by gross negligence of the sworn; and (c) the term “major negligence” refers to the lack of attention ordinarily required in light of the sworn’s occupation, type of act, purpose, etc. (see, e.g., Supreme Court Decision 2002Da70884, Apr. 11, 2003); (d) the facts recognized above; and (e) the purport of the entire pleadings as stated in the evidence No. 25 and No. 27, the land of this case was prepared with farmland ledger; and (e) it is not possible to expect that the Plaintiff, other than experts in the relevant statutes, would not be accurately informed of the requirements for capital gains tax reduction or exemption without any separate procedure or inquiry; (b) the Plaintiff’s above mistake meets the requirements for capital gains tax reduction or exemption with the Plaintiff.”