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.

1. The reasons why the court should explain this part of the disposition are as follows: “E” in the 2nd 3rd 3rd eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth).

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion and the grounds for the court’s explanation on this part are as follows: “The instant land after replotting” in the 3th 10th th 10th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th th.

B. In light of the following circumstances, Article 89(1)3 (a) of the Income Tax Act, the main text of Article 154(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017; hereinafter the same) and the structure and contents of Article 72(2) of the Enforcement Rule of the Income Tax Act, which comprehensively reflects the overall purport of the pleadings, the instant land is the instant housing.