1. The plaintiff's conjunctive claim that was changed alternatively in this court shall be dismissed.

2. The plaintiff.

1. The reasoning for the judgment of this court concerning the background of the disposition and the primary claim is as follows, and the corresponding part of the judgment of the court of first instance (the grounds for the judgment as to the primary claim among the lawsuits of this case) is the same as that of the judgment of the court of first instance (the grounds for the disposition of this case and the part concerning the judgment as to the primary claim among the lawsuits of this case). As such, it shall be cited in accordance with Article 8(2) of

The following shall be added from the 3rd bottom of the judgment of the first instance, 6 '(section 2.)':

In addition, it is confirmed that there is no capital gains tax to be additionally paid by the Plaintiff as of September 12, 1998 (section 3). The following is added from the fourth bottom of the first instance judgment:

(1) In light of the above legal principles, the Plaintiff’s transfer of assets for 2 years prior to the instant tax disposition, and the Plaintiff’s transfer of assets for 2 years prior to the instant tax disposition does not know what the grounds for the instant tax disposition are, so in order to prove the invalidity of the instant tax disposition, the Defendant asserts to the effect that the Defendant need to prove the grounds for the instant tax disposition first. However, since the Defendant cited the transfer of land, etc. as the grounds for the instant tax disposition, it is sufficient for the Plaintiff to either disclose that the said transfer cannot be the grounds for the instant tax disposition, or to dispute the validity of the instant tax disposition, which is the instant tax disposition or the prior tax disposition,

3) According to the purport of the Plaintiff’s written evidence Nos. 1 and the entire pleadings, it is recognized that the amount of attempted tax payment was KRW 47,212,620 as of the present date, and on the other hand, the amount of capital gains tax originally imposed on the Plaintiff was KRW 26,763,580, and the Plaintiff’s amount of capital gains tax paid was all KRW 158,740, Sept. 12, 1998, and there is no ground for the Plaintiff’s third- note that there is no capital gains tax to be paid additionally by the Plaintiff. 5th of the first instance judgment, the Plaintiff’s third-class 3 of the first instance judgment was 4.