2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff’s father C and MaD died at the same time as a traffic accident on July 5, 2010, and the Plaintiff and his/her Dong E inherited each of 1/2 of the F apartment 601 Dong 1104 (hereinafter “the instant apartment”).

B. On September 27, 2010, the Plaintiff and E transferred their resident registration to a household of Chobu G and consolidated, and on June 30, 2014, transferred the instant apartment to KRW 555,00,000, and thereafter, on August 29, 2014, the Plaintiff and E reported the transfer income tax to the Defendant, deeming that the instant apartment constitutes one house for one household and is exempt from taxation.

C. On August 1, 2015, the Defendant: (a) deemed that two bonds owned by grandparents are more than one house-free requirement at the time of the transfer of the instant apartment, and thus, did not constitute one house-free requirement for one household; (b) determined and notified capital gains tax of 3,360,180 won to the Plaintiff in 2014 (hereinafter “instant disposition”).

The Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service, but was dismissed on December 30, 2015.

【Ground of recognition】 The fact that there has been no dispute, Gap's 1-3 evidence, Eul's 1-6 evidence, the purport of whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion is a minor without a livelihood, who is unable to constitute a separate household, and thus, cannot be able to move his/her resident registration to a grandparent, who is a lineal ascendant, and therefore, he/she cannot be able to combine with the Plaintiff. Thus, the special provisions on non-taxation of one house for one household should be applied to the Plaintiff who became a grandparent due to the impossibility of being a single household due to the legal restriction. However, the instant disposition based on a different premise

(b) as shown in the attached Form of the relevant statutes.

C. (1) Determination is based on the principle of no taxation without law

Dried or Non-Taxation

Summary of Tax Reduction and Exemption

The interpretation of tax laws and regulations shall be interpreted in accordance with the text of the law, unless there are special circumstances, and it is allowed to expand or analogically interpret without reasonable grounds.