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 concerning this case is as stated in the reasoning of the judgment of the court of first instance except for the dismissal of the judgment of the court of first instance as follows. Thus, this is cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

(3) The Majority Opinion argues that “The transfer income tax shall not be deemed to be a transfer income tax of KRW 54,955,520, as the grounds for appeal No. 8 of the first instance judgment,” and that “the transfer income tax of KRW 54,955,520,” should be deemed to be the grounds for appeal.”

From the second side of the judgment of the first instance court, the phrase “60,297,196 won” in the 9th sentence is “60,297,190 won (= principal tax amount of KRW 54,95,520 KRW 5,341,670).”

Part 7 of the judgment of the first instance court, the "Special Act on Taxation Restriction" in Part 3 is advanced as the "Special Act on Taxation Restriction".

2. Thus, the plaintiff's claim of this case is justified, and the judgment of the court of first instance is just, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.