1. The part against the plaintiff falling under any of the following subparagraphs among the judgment of the court of first instance shall be revoked:

The defendant on 2012.

1. The reasons why the court should explain this part of the disposition are as stated in the corresponding part of the reasoning of the judgment of the court of first instance. Thus, this part of the judgment is cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Whether the instant disposition is lawful

A. The instant disposition is unlawful on the grounds delineated below the Plaintiff’s assertion.

1) The Plaintiff, from B, is the land prior to the subdivision of the instant land, which is the land prior to the subdivision thereof, and is the land prior to the subdivision thereof (hereinafter “instant land prior to the subdivision”).

(1) The Defendant calculated the acquisition value of the Plaintiff’s land of this case as KRW 75 million and necessary expenses, including KRW 90,000,000 in cash. Nevertheless, the Defendant did not recognize the said cash amount of KRW 90,000,000 in calculating the acquisition value of the Plaintiff’s land of this case as KRW 75,000,000 in the instant disposition (hereinafter “instant order”).

(2) As the Plaintiff transferred to the co-inheritors the “right to acquire the instant land” rather than the “instant land,” the tax rate on the “transfer of the right to acquire the instant land” ought to be applied to the transfer.

Nevertheless, the Defendant applied the tax rate on “transfer of unregistered assets” in the instant disposition.

(hereinafter referred to as “B.3”) The Defendant did not state the amount and calculation basis, etc. of the penalty tax on the portion of the disposition of this case by additional tax (the Plaintiff’s assertion that it was newly filed for the first time in the trial; hereinafter referred to as “III”).

B. B. Since the relevant laws and subordinate statutes are the same as stated in the relevant laws and regulations of the first instance court, they are cited as they are in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act. (c) Determination 1) As alleged above, whether the Plaintiff paid KRW 90,000,000 in cash to B with the purchase price of the land prior to the instant partition, the sales contract, receipts, and account details, etc.