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 for the court’s explanation of this case is as stated in the reasoning of the judgment of the court of first instance, except for the dismissal of the judgment of the court of first instance as follows. Thus, this is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

(2) The Plaintiff asserted that the actual purchase price of the instant real estate at issue was KRW 1.1 billion and submitted as evidence Nos. 2 (a copy of the sales contract), No. 4, 6 (a copy of each passbook transaction), 5, 7-1, and 14-1 (a written confirmation) of the first instance court. However, in light of the following circumstances acknowledged by each of the above evidence, the witness testimony of the first instance court, the witness testimony of the first instance court, the witness E of the first instance court, and the purport of each testimony and arguments of the witness E, the instant disposition is lawful, since the evidence presented by the Plaintiff alone does not recognize any actual purchase price of the instant real estate at issue, and there is no other evidence to acknowledge it otherwise.

First, the plaintiff presented as evidence the evidence of this case while finding the evidence No. 2, which is a copy of the sales contract, after making a request for a judgment with the Tax Tribunal, but the seller's statement that E does not memory the contents and signature and seal of No. 2, and that J cannot memory whether E was signed and sealed on the original document. Thus, No. 2 of this case is inappropriate as evidence since the existence and authenticity of the original document are not recognized.

2. The judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit.