The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

1. The reasoning of the judgment of the court of first instance citing the instant case is as stated in the reasoning of the judgment of the court of first instance, except for dismissal or addition as follows. Thus, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

[Supplementary or additional parts] Part 2 of the first instance judgment, " September 27, 2018" in Part 13 of the second sentence shall be deemed to be " September 18, 2018."

The following shall be added between the 8th sentence of the first instance judgment and the 19th sentence:

In light of the purport of the main sentence and proviso of Article 155 (15) of the former Enforcement Decree of the Income Tax Act, the Plaintiff should interpret the multi-family house as “(6) in a case where the purpose of speculation or capital gains is not achieved by transferring the multi-family house collectively at a single unit of sale and purchase, a multi-family house shall be deemed as one house and be granted non-taxation benefits by taking an exception to the restriction under the main sentence.” (2) The Plaintiff resided in the instant building for about 26 years from March 14, 1989 to April 3, 2015, and the instant building was also sold at a single unit of sale and transfer, and the Plaintiff did not obtain non-taxation or capital gains from the instant house.” (3) In light of the purport of the proviso of the same Article, the Plaintiff asserts to the effect that the instant building is exempt from taxation pursuant to Article 18 (1) 1 of the former Income Tax Act, deeming the instant multi-family house as one house and thus, accords with the purport of Article 18 (1) 3).

However, except that there is a difference in the number of floors, residential households, etc. in the related laws such as the Building Act, there is no obvious external feature to distinguish multi-family houses and multi-household houses.