1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except for the following matters:

2. The 4th page "D" shall be raised to "B".

The "Transfer Income Tax Act 47,09,079" in the 2nd 9th 10th 10th 2nd 2nd 9,10th 2nd 68,708,330 won.

17,812,493 won of transfer income tax shall be 148,481,740 won of transfer income tax.

Each "Witness" of the 4th parallel 4th parallel 5th parallel 15th parallel 4th parallel 5th parallel 199.

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