1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The reasoning of the judgment by the court on this part is the same as that of the corresponding part of the judgment of the court of first instance, except for the following cases. Thus, this part of the judgment is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

In the first instance judgment, each of the “instant housing” in the second page 7, 9, 10, 12, and 3 shall be deemed to be “the instant building” respectively.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion was used as a house at the time of the conclusion of the first sale contract, and the Plaintiff transferred one house and its appurtenant land for one household and removed the instant building at the buyer’s expense according to the terms and conditions of the first sale contract. Thus, at the time of the conclusion of the first sale contract with B, the instant land and its appurtenant land were subject to non-taxation of capital gains tax.

After that, as the Plaintiff removed the instant building in accordance with the First Sale Contract, the Plaintiff was released from the first sale contract at the time when the Plaintiff entered into the second sale contract with F and the second vice president, and the first sale contract was rescinded. Thus, even if the Plaintiff was in the state of the site at the time of transfer of the instant land to F in accordance with the Second Sale Contract, the transfer of the instant land constitutes a transfer of one house for one household and its appurtenant land subject to non-taxation of capital gains tax.

(b) as shown in the attached Form of the relevant statutes;

C. The term “land annexed to a house”, which is exempt from capital gains tax as prescribed by the former Income Tax Act, refers to the land which constitutes a transfer house and an economic unit, and is recognized as a space for residential life in terms of social norms, and whether it constitutes one house for one household and the land annexed thereto shall be based on the time of transfer of the house and the site.