1 АБЗАЦ
There are two opposite opinions about … Some people think …, while others have another opinion …

2 АБЗАЦ
In my opinion, … I agree with the point of view that … Firstly, secondly, finally, moreover, furthermore, in addition.

3 АБЗАЦ
On the other hand, … Nevertheless, we can find a contrary point of view.

4 АБЗАЦ
However, I cannot agree with this opinion completely because … Despite other people's opinion I still believe that … I cannot agree with this opinion. I totally disagree with this opinion.

5 АБЗАЦ
In conclusion, … / To sum it up, …