2. The plaintiff shall bear the litigation costs.

A. On August 20, 1981, the Plaintiff acquired ○○○○○○dong 244 dong 244 dong 501, and resided in the reconstruction project, and completed the reconstruction project. On July 9, 2002, the Plaintiff entrusted the said apartment to the ○○ Housing Association, which completed the registration of ownership transfer on August 9, 200.

B. On March 10, 2003, the ○○○ apartment reconstruction association obtained authorization for the implementation of the housing reconstruction project from the head of ○○○○○○○○ on the basis of the authorization. On July 10, 2002, the Plaintiff acquired and resided in ○○○ apartment reconstruction association on July 10, 2002, 302, △△△△△-13, △△△-dong, △△△△△-dong, △△△

C. Meanwhile, the said apartment house subject to reconstruction was destroyed on April 20, 2004, and new apartment was built, and the Plaintiff began to reside in the said apartment after obtaining approval for use for 2205 Dong 1201, ○○○○○○-dong 24, ○○○-dong 24, ○○○-dong 1201, which was purchased from the reconstruction association on August 1, 2007, and transferred the instant apartment house which had been resided before September 11, 2007.

D. On June 2, 2008, the Plaintiff paid KRW 2,608,020 in capital gains tax when filing a final return on real estate transfer income tax. However, on November 14, 2008, the Plaintiff filed a request for correction claiming for refund of capital gains tax already reported, alleging that the instant housing was acquired as a substitute for a housing reconstruction project and resided for not less than one year, and that it was transferred after residing for not less than one year. However, on November 14, 2008, the Plaintiff notified the Defendant of his refusal of the request for correction on December 20, 2008.

[Reasons for Recognition] Unsatisfy, Gap evidence 1 to 4, and Eul evidence 1 to 3

2. The plaintiff's assertion

From July 2002 to September 2007, the Plaintiff owned and resided in the instant house, and the time of the Income Tax Act.

Since a person who participated as a partner under Paragraph 1 of Article 154 of the Enforcement Decree of the same Act and Paragraph 2 of Article 71 of the Enforcement Rule of the same Act acquires another house during the period of implementation of the housing reconstruction project and resides in it for not less than one year, and all members of a household acquire a house in accordance with the business plan under the same Act and become a director,

3. Related Acts and subordinate statutes.

Article 89 of the Income Tax Act (amended by Act No. 9897 of Dec. 31, 2009) Article 12 of the Addenda of the Income Tax Act (Act No. 7837 of Dec. 31, 2005)

Article 154 of the Enforcement Decree

4. Determination

In full view of the relevant Acts and subordinate statutes, where one household which owns one house in Korea has acquired another house to reside in the housing redevelopment company or housing reconstruction project during the implementation period of the housing redevelopment project or the housing reconstruction project, it shall be exempted from taxation only if it has been acquired a substitute house after the authorization date for the implementation of the housing redevelopment project or the housing reconstruction project and resides therein for at least one year. However, in this case, the Plaintiff’s acquisition of the instant house that falls under the substitute house on July 10, 2002, before the authorization date for the implementation of the housing project is July 10, 2002, and there is no room to fall under the said provisions, and otherwise

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.