1. The Defendant imposed capital gains tax of KRW 26,821,590 (including additional taxes) on the Plaintiff on September 3, 2012.

1. Details of the disposition;

A. On May 22, 1995, the Plaintiff acquired the instant transferred house of No. 102, No. 102, 54.37 square meters of the first floor of B Multi-household Housing in Gwanak-gu in Seoul Special Metropolitan City (hereinafter “instant transferred house”), and on July 28, 2005, acquired the 14th floor business facilities (officetel) of Yeongdeungpo-gu Seoul Metropolitan Government 14th floor of reinforced concrete structure (hereinafter “instant officetel”).

B. On July 1, 2011, the Plaintiff transferred the instant transferred house to KRW 193,00,000,000, and the Plaintiff did not report the transfer income tax as one house for one household, which is subject to non-taxation.

C. On September 3, 2012, the Defendant imposed and collected KRW 26,821,590 of capital gains tax (hereinafter “instant disposition”) on the Plaintiff, deeming that the Plaintiff, as a two-house owner per household, was not exempt from taxation.

[Ground of recognition] Unsatisfy, Gap 1, 5, 13

2. Whether the instant disposition is lawful

A. Plaintiff’s assertion 1) The Plaintiff and his family members resided in the instant instant instant instant instant instant instant instant instant instant instant instant instant officetel and moved to the instant officetel on June 30, 201. On the resident registration, the Plaintiff’s relocation was made on March 29, 2005, and family members on February 28, 2011, but the Plaintiff’s relocation was made to serve as the representative of the instant officetel’s owner, and his family members transferred only to move to a new school year by her husband’s husband and wife for the purpose of moving to a new school. 2) The Plaintiff concluded a sales contract on March 1, 2003 for the purpose of leasing the instant officetel as its office, and completed business registration as a lease business on March 10, 203.

After July 28, 2005, the instant officetel was completed and acquired, but disputes, such as noise and the infringement of the right to sunshine, have occurred due to the surrounding apartment construction, and such environment has been inferior for 6 years without seeking a lessee.

The plaintiff transferred the resident registration to participate in the lawsuit as the tenant representative in the dispute process.

3 The instant officetel was sold in lots from the time of sale to the “officetel”, and actually the Plaintiff.