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1. Of the judgment of the first instance court, the part against the Plaintiff regarding the order to revoke below shall be revoked.
The defendant on 2013.
Reasons
1. The reasoning of the judgment of the court of first instance is the same as the reasoning of the judgment of the court of first instance, except for the dismissal or addition of the following contents among the grounds of the judgment of the court of first instance. Therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420
① On September 1, 2003, it is reasonable to view that the Plaintiff acquired the instant parcelling-out right of the instant project district around September 1, 2003, where other persons subject to livelihood measures in the instant project district were notified of the final decision.
(2) The 3rd page 21 from the 4th page 21 to the 4th page 3 shall be as follows:
The plaintiff's assertion on October 22, 2002, or on September 1, 2003, on the premise that another person subject to livelihood measures, who was notified of the final decision, is the time of acquiring the sale right of this case, is without merit.
(3) Next, we examine whether KRW 1,800,000 of the litigation cost in the lawsuit claiming compensation for business loss with the Korea National Housing Corporation constitutes necessary expenses in the calculation of capital gains tax.
Article 97 (5) of the former Income Tax Act (amended by Act No. 8825 of Dec. 31, 2007) provides that "the necessary matters concerning the calculation of necessary expenses, such as the scope of the actual transaction price required for acquisition, shall be prescribed by Presidential Decree." According to delegation, Article 163 (1) 2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 19890 of Feb. 28, 2007) provides that "the actual transaction price required for acquisition shall be determined by Presidential Decree." Article 163 (1) 2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 19890 of Feb. 28, 2007
The above provisions.