All appeals are dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

With respect to whether a defect existing in the act of filing a report by a taxpayer falls under the invalidation of a year, the purpose, meaning, function, and legal remedies against defective reporting act, etc. of the relevant laws and regulations, which serve as the basis for the act of filing a report, shall be examined as a objectiveological basis, and at the same time, the specific circumstances leading to the act of filing a report shall be determined reasonably by individually and rationally. However, if there is no legal relation or factual basis subject to the act of filing a report, even though the defect is significant and obvious, if there is objective facts that could lead to misconception that the reported legal relation or factual basis is subject to taxation, it is apparent that it is subject to taxation even if the mistake is serious.

shall not be required to be held.

(3) The Plaintiff’s income is legitimate as it constitutes capital gains of domestic residents, on the premise that the Plaintiff is a domestic resident under the former Income Tax Act (amended by Act No. 9720, Dec. 26, 2008; hereinafter the same shall apply). The lower court determined the transfer income tax on October 11, 2013 (see, e.g., Supreme Court Decision 2012Da201472, Oct. 11, 2013).