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, citing the instant case, is as stated in the reasoning of the judgment of the court of first instance, except where the plaintiff added a judgment on the newly asserted pursuant to paragraph (2) below, thereby citing it as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Additional determination

A. A. A summary of the Plaintiff’s assertion 1) The Plaintiff entered into a contract to purchase land of 40 square meters, including D prior to D from C who was an absentee property administrator at the time of 1995, but C failed to comply with the procedures for the Family Court’s application for permission for excess of the authority of an absentee property administrator, and the closing country became an absentee, and the sales contract became null and void. Accordingly, the Plaintiff filed a criminal complaint against C, and C, who was sentenced to imprisonment with prison labor, was in bad faith and was in a false tax evasion report using F, who was an employee of the Plaintiff. The instant disposition was made based on the aforementioned false information without any particular grounds, and its defect is significant and apparent and thus null and void annually. 2) In the relevant criminal case, the public official of the Seoul regional tax office asserted that the instant disposition was made based on the relevant criminal case, the Plaintiff’s taxable object of the disposition was the largest amount of KRW 175 apartment house (H apartment house) constructed in Seo-gu Incheon in 1995 and KRW 1700 million, the sale price of H apartment.

(See the Plaintiff’s preparatory brief and evidence A No. 15, May 11, 2020). B, even if all 175 households were sold in lots, the sales amount is 10 billion won and 6.8 billion won cannot be imposed. Thus, the instant disposition is void as a matter of course.

B. The plaintiff's ground for judgment 1

A. It is serious that the Plaintiff’s assertion of this part of the claim as stated in paragraph 1 is admissible as evidence.