1. The Defendant imposed capital gains tax and additional tax of KRW 17,162,910 on the Plaintiff on July 16, 2013.

1. Details of disposition;

A. On September 28, 198, the Plaintiff acquired a 181.22 square meters (91.9 square meters in a 1st floor area, 2nd floor area, 89.32 square meters in a 1,600,000 square meters in a 1,60,000 won on February 21, 201, and transferred the building to C, etc. on August 5, 201, by deeming the entire building of this case as a house, by applying the tax exemption of one house for one household, the conversion acquisition value of the portion exceeding KRW 90,00,000,000, which is the standard amount for one house for one household, was calculated as KRW 675,978,301, and then reported and paid capital gains tax of KRW 10,661,309.

B. As a result of pre-assessment review, the Defendant recognized the application of one household tax exemption on the instant building, etc., but imposed a disposition imposing a total of KRW 17,162,910 on capital gains tax for the year 201, including penalty tax 5,026,545 (hereinafter “instant disposition”), on the ground that the first floor of the instant building was used as a commercial building, and the second floor was used as a house, and on July 16, 2013, the first floor of the instant building was calculated as the standard market price, and the second floor was converted acquisition value by distributing the individual housing price to the standard market price.

C. On September 27, 2013, the Plaintiff filed an appeal against the appeal, but was dismissed by the Tax Tribunal on December 30, 2013.

[Ground of recognition] The fact that there is no dispute, Gap Nos. 1, 2, 5 (including each number), Eul Nos. 1, 2, and 1, 2, the purport of the whole pleading

2. Article 89(1)3 of the Income Tax Act and Article 156(1) of the Enforcement Decree of the same Act stipulate that capital gains tax shall not be imposed on the income accruing from the transfer of one house for one household prescribed by Presidential Decree, except for expensive houses, the transaction value of which exceeds 900,000,000 won. In applying the above provision under Article 154(3) of the Enforcement Decree, where a single building is combined with a house and a building other than a house exists on the land attached to a house, the entire building shall be deemed a house.