1. The part against the defendant among the judgment of the court of first instance shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed.

1. The reasons why this part of the disposition is stated are as follows: (a) the pertinent part of the judgment of the first instance (from 4 up to 19 parallels) is the same with the exception that the court has ruled that “the instant disposition” (hereinafter “instant disposition”) under the second and second of the judgment of the first instance is deemed to be “the first disposition” (hereinafter “instant disposition”); and (b) thus, this part is cited pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act

2. The revocation of the administrative disposition against the defendant's main defense is no longer effective and no longer exists, and the revocation lawsuit against a non-existent administrative disposition is unlawful as there is no legal interest in the lawsuit.

(2) According to the reasoning of the judgment of the court of first instance (see, e.g., Supreme Court Decisions 2009Du16879, Apr. 29, 2010; 2012Du18202, Dec. 13, 2012). 5, the Defendant’s revocation of the part of the first disposition against the Defendant (including additional numbers) out of the first disposition of this case (including additional taxes) in accordance with the purport of the judgment of the court of first instance after the sentence of the judgment of the court of first instance (hereinafter “the part against the Defendant”), which exceeds KRW 29,693,836 of the capital gains tax for the year 2016; hereinafter “the part against the Defendant”) is recognized (hereinafter “instant disposition”). Accordingly, the Plaintiff’s lawsuit seeking revocation of the part against the Defendant’s loss, seeking revocation of the disposition, which does not exist, is unlawful as there is no benefit of lawsuit.

3. The reasoning for this part of the judgment of the court as to the legitimacy of the instant disposition is as stated in the corresponding part of the judgment of the court of the first instance, except for dismissal or addition as follows. Thus, this part of the judgment of the court of the first instance is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

The 3rd of the first instance judgment and the 3th of the first instance judgment are as follows, and the existing 3th of the judgment is related to the part against the defendant, and it is revoked ex officio by the defendant.