2. The plaintiff's claim corresponding to the above revocation part.

2. Whether the disposition is lawful;

A. The purport of the Plaintiff’s assertion and the grounds for the court’s explanation on this part are as stated in the corresponding part of the reasoning of the judgment of the court of first instance. Thus, this part is cited by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

B. Determination 1) Determination of the relevant legal doctrine is based on the former Income Tax Act (amended by Act No. 11146, Jan. 1, 2012; hereinafter “Income Tax Act”).

Article 94(1)1 of the Income Tax Act provides for a long-term holding special deductible amount to be deducted from gains from transfer as one of the capital gains subject to taxation. Article 95(2) provides for a long-term holding special deductible amount to be deducted from gains from transfer, and the main text of the provision provides for a long-term holding special deductible amount to be calculated by multiplying the gains from transfer of the assets by the deduction rate by holding period prescribed in Table 1 (from 10/100 to 30/100 according to the holding period) with respect to the assets whose holding period is not less than three years, and the proviso provides for a "in the case of assets falling under one house for one household prescribed by Presidential Decree, the amount calculated by multiplying the gains from transfer of the assets by holding period prescribed in Table 2 (from 24/100 to 80/100 according to the holding period) of the Enforcement Decree of the Income Tax Act" (amended by Presidential Decree No. 2148, Mar. 28, 201>

"One house for one household prescribed by Presidential Decree" in the proviso to Article 95 (2) of the Act means the date of transfer by one household.