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.

The reasons why the court should explain concerning this case are the same as the reasons for the judgment of the court of first instance except for the following modifications. Thus, this case shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The amended part of "2.(c) Judgment" (from the 11th to the 5th 11th st st son of the first instance judgment) among the grounds for the judgment in the first instance shall be amended as follows:

Da. The former Income Tax Act (amended by Act No. 12738, Jun. 3, 2014; hereinafter “former Income Tax Act”).

A) In principle, an individual imposes capital gains tax on the income accrued from the transfer of land, buildings, etc., but exceptionally, it does not impose capital gains tax on certain cases, such as “transfer of one house for one household.” However, the former Income Tax Act does not stipulate real estate for the purpose of sale of real estate sales business operators and real estate sales business operators, subject to the exclusion from imposition of capital gains tax. However, the Income Tax Act separates business income and global income tax (business income; “income generated from the transfer of real estate for the purpose of sale of real estate by a real estate sales business operator and a real estate sales business operator” does not vary from the income actually generated from the sale of goods. Thus, this also does not apply to the real estate sales

Therefore, it is understood that capital gains subject to transfer income tax is income derived from transfer of assets other than inventory goods.

In addition, even if a real estate sales agent and a real estate sales businessman hold real estate for the purpose of sale, which is subject to business income, on the extension of such logic, this is merely a real estate holding.