1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance, which cited the judgment of the court of first instance, is that the following is added to the statement of the judgment of the court of first instance, and except where the plaintiff added the judgment of the court of first instance as to the assertion added by the court of first instance, the reasoning of the judgment is as stated in the judgment of the court of first instance. As such, it shall be cited in accordance with Article 8(2) of

The following shall be added to the letter 7 of the first instance judgment and the letter 2 of the second instance judgment.

[On the other hand, the Defendant’s application of the provision on reduction and exemption of capital gains tax on land, etc. for public service business under Article 77 of the former Restriction of Special Taxation Act does not limit the application to residents, but has a provision that permits application for reduction and exemption of capital gains tax on land for public service business of non-profit domestic corporations in certain cases under Article 72(6) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22037, Feb. 18, 2010), which is subject to Article 77 of the former Restriction of Special Taxation Act, to the effect that

(6) A project operator who intends to be eligible for the tax reduction or exemption under paragraph (1) 1 or 2 shall file an application for such reduction or exemption, as prescribed by Presidential Decree.

(6) A person who intends to apply for reduction or exemption under Article 77 (6) of the former Enforcement Decree of the Restriction of Special Taxation Act (amended by Presidential Decree No. 22037, Feb. 18, 2010) (including a preliminary return in cases of a resident and a non-profit domestic corporation that has made a preliminary return under Article 62-2 (7) of the Corporate Tax Act), along with a tax base return for the taxable year in which the relevant land, etc. is transferred, to verify the acceptance of an application for tax reduction or exemption as prescribed by Ordinance of the Ministry of Strategy and Finance (including documents verifying the conclusion of a special agreement and the deposit of indemnity bonds in cases of a special contract).