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 grounds for appeal by the plaintiff citing the judgment of the court of first instance are not significantly different from the allegations in the court of first instance, and the fact-finding and decision of the court of first instance rejecting the plaintiff's assertion even if all the evidences submitted in the court of first instance were

Therefore, the court's explanation on this case is consistent with or added to part of the judgment of the court of first instance as set forth in Paragraph 2 below, and except for the addition of the judgment of the plaintiff's new or new argument in the court of first instance as set forth in Paragraph 3, the reasoning of the judgment is as stated in the reasoning of the judgment of the court of first instance. Thus, it is acceptable as it is in accordance with Article 8 (2) of the Administrative Litigation

(hereinafter the meaning of the abbreviationd language used in this context is the same as that of the judgment of the court of first instance). 2. Parts 2. Height or addition, which are "the site" in paragraph 9 of the second part, shall be changed to "land".

The "Certificate of Reservation of Housing Deposit" in Part 9 below the third attached Table shall be raised as the "Certificate of Housing Project Finance Guarantee".

The 4th page "34,240,928" of the 4th parallel 13th parallel 13 is "34,204,928 won" and the 4th parallel 16th parallel 4th parallel "real estate" is "land".

Part 4 "19,220 won" in Part 19 of the 4th sentence shall be "19,220 won".

Each "639,783,917" of the 10th 9, 11th 9, and 10 parallels shall be deemed to be "639,75,847 won" respectively.

Each “234,749 won” of the 10th and 11th and 9th and each “234,739 won” shall be deemed “234,739 won.”

Each "734,585,231 won" of the 110th and 18th parallels shall be "734,557,151 won" respectively.

3. Additional determination

A. Even if the Plaintiff’s assertion falls under “interest on loans appropriated for construction funds or financial costs similar thereto” under Article 18(1)1 of the Enforcement Decree of the Local Tax Act, the acquisition price of the instant land that should be included in the tax base shall include only the guarantee fee incurred by the time of acquisition of the instant land, and the entire guarantee fee of the instant case shall not be included.

B. Determination 1: evidence No. 7-2, 3, and .