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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.
Reasons
1. The reasoning for the court’s explanation concerning this case is as stated in the reasoning for the judgment of the first instance, except for the dismissal or addition of part of the judgment of the first instance under Paragraph (2) below, and therefore, it is consistent with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. On the 5th page, the part to be removed or added is as follows: “ December 31, 2007” in the 14th column.
Part 6. The following shall be added to the first page “not corresponding.”
In other words, as long as the form and quality of the instant land are changed by the calculation of B as seen earlier, even if such change in form and quality is required to be approved by the State or a local government, the application of Article 42(4) of the former Inheritance Tax and Gift Tax Act cannot be deemed excluded. Article 42(4) of the former Inheritance Tax and Gift Tax Act does not stipulate the realization of benefits arising from the increase in property value as a requirement for imposing gift tax, nor does it exclude the possibility that the increased value of the instant land can be realized as profit by being excluded from urban planning facilities.
“The Plaintiff alleged that the price per square meter of the instant land as of April 26, 2007, based on the evidence evidence A No. 4, is KRW 341,00 as of April 26, 2007, and accordingly, the rate of land price increase in 2007, different from 1.06923077, which was calculated in the instant disposition, is 1.06923077. However, there is no evidence to deem that the said guideline constitutes a legal binding statute, and the content of the said guideline is the same as that of the instant land where construction is commenced on two or more parcels of land as of the basic date, it shall be deemed the complex, and thus, the individual land price shall be calculated based on the value of the land on a specific date other than the basic date.