Litigation costs shall be borne by the plaintiff.

A. On June 4, 2010, the Plaintiff acquired Seongbuk-gu Seoul apartment and C (hereinafter “instant house”) and transferred the instant house on November 15, 2018 (hereinafter “instant transfer”).

B. At the time of the instant transfer, the Plaintiff owned the Seongbuk-gu Seoul Metropolitan Government B apartment and D (hereinafter the instant substitute housing) acquired on November 4, 2016, and the Plaintiff’s spouse E owned and leased the F apartment No. 6 G (hereinafter the instant rental housing) of Seongbuk-gu, Sungnam-gu, Sungnam-gu, 2018.

E was registered as a rental business operator under the Special Act on Private Rental Housing at the time of the transfer of the instant rental housing, but did not make business registration under the Income Tax Act.

E has completed business registration related to the instant rental housing on April 2, 2019.

C. On January 31, 2019, the Plaintiff: (a) on the premise that the instant house constitutes a residential house; and (b) on the premise that the instant rental house owned by E constitutes a “long-term rental house” under Article 155(20) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 29523, Feb. 12, 2019; hereinafter the same), the instant transfer constitutes a “long-term rental house”; (c) on the premise that the instant house constitutes a “long-term rental house”; (d) on the ground that the instant transfer constitutes a “long-term rental house” as prescribed by the said Enforcement Decree, Article 89(1)3 (b) of the former Income Tax Act (Amended by Act No. 16104, Dec. 31, 2018; hereinafter the same) Article 155(20), Article 15(1), Article 154(1), and (11) of the former Enforcement Decree of the Income Tax

The Defendant, at the time of the transfer of this case, excluded the application of the provision on non-taxation for two houses temporarily for one household on the ground that the instant leased house does not fall under the “long-term rental house” under Article 155(20) of the former Enforcement Decree of the Income Tax Act because the registration of business has not been completed under the Income Tax Act with respect to the lease of the instant rental house