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 cited in this case is that the reasoning of the judgment of the court of first instance is identical to the ground of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

The following shall be added to the second second highest of the judgment of the first instance:

(v) On October 11, 2016, the Plaintiff is dissatisfied with the request and filed with the Commissioner of the National Tax Service for examination on October 28, 2016, but was dismissed on December 28, 2016.” The 3th written judgment of the first instance court “No. 1” was written with “No. 1, 3, and 5 evidence”.

The 3-party 11 letter of the judgment of the first instance shall be put into "location".

A letter 4-2 to 5-2 of the judgment of the court of first instance shall be cut to the following:

Shed, the Plaintiff: (a) the instant land was replaced by farmland improvement around January 30, 1981; (b) on February 1, 1973, the Plaintiff’s father, purchased 2/3 shares of the land before replotting from I on January 30, 1973, and transferred the Plaintiff’s title trust on February 1, 1973 (at that time D graduated from the Seoul National University and had been living in Seoul at the Seoul National University), and cultivated the instant land while living in Jinyang-gun, Hayang-gun, Seoul, about a level of 100 meters; (c) the remainder of 1/3 shares were cultivated while owned by E (at that time, divided the 1/3 shares into one parcel, but in fact, divided the 2/3 shares of the above 2/3 shares, which the deceased D was trusted in the future after replotting, due to sale and purchase by February 20, 1984.

2. 28. On the other hand, after purchasing 1/3 shares from E on February 20, 1984, the transfer of the registration of ownership transfer to the plaintiff's future, the same year.

2. On 28.28. The Plaintiff completed the registration of ownership transfer. As to the above 2/3 shares out of the land of this case, the net B came into title trust in the future D, and thereafter, the Plaintiff was donated to the Plaintiff. As to the above 1/3 shares, the deceased B did not go through the title trust after the title trust was held in the future of the Plaintiff, and the Plaintiff inherited after the death of B.