1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3.Paragraph 1 of the text of the judgment of the court of first instance.

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 modification or addition of the following Paragraph (2) of the judgment of the court of first instance. Thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Parts to be dried or added;

A. Of the judgment of the court of first instance, part 3 of the judgment of the court of first instance, the phrase “on the premise that it is January 1, 1970” was written with “on the premise that it is January 10, 1970.”

B. Of the judgment of the first instance court, the following is added to the cross-sections below from 5 to 6, 14:

Examining the process of changing “the legal fiction of the time of acquisition and transfer” under the Income Tax Act, the said legal fiction was newly established at the time of the amendment of the Income Tax Act on December 21, 1982 and the Enforcement Decree of the Income Tax Act on December 31, 1982 (amended by Act No. 3576 of December 21, 1982), regardless of whether the date of liquidation of the price under Article 27 of the former Income Tax Act (amended by Act No. 3576 of December 21, 1982) is obvious, the date of receipt or receipt of part of the price of the down payment (other than the down payment, cash or valuables of a similar nature) other than the down payment is deemed to be the date of acquisition and transfer.

[] Article 27 of the former Income Tax Act (amended by Act No. 3576 of Dec. 21, 1982) and Article 53 (1) 1 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 10977 of Dec. 31, 1982) consider the time of acquisition and transfer as "the date of settlement of the price" but it is unclear that the date of settlement of the price is the date of registration transfer recorded in the register: Provided, That if the period from the date of registration to the date of receipt of the price exceeds one month, the date of receipt of the registration is deemed the date of acquisition and transfer, but the remaining payment agreement entered in the sales contract is the date of amendment of the Enforcement Decree of the Income Tax Act of Dec. 31, 1988.