1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

1..

Details of the disposition

The reasoning for this part of the judgment of the court is as stated in the corresponding part of the judgment of the court of first instance, except where the "National Tax Tribunal" is referred to as the "Tax Tribunal" at the bottom of 6 pages of the judgment of the court of first instance. Thus, this part of the judgment is cited by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Determination on the legitimacy of the instant disposition

A. The Plaintiff’s assertion 1) purchased land jointly with G, etc. through the introduction of P, etc. in 2005 and purchased approximately KRW 24,025 and KRW 3223,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,000,0000,000,000,000,000,000,0000,000,000,000,000,000,000,000,000,000,000,00,00,000,00,00.

In other words, it is not that P paid part of the purchase price of each of the above lands to the Plaintiff as the reason for the instant disposition, but that P paid the existing loan amount to the Plaintiff.