1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. On July 5, 2012, the Plaintiff sold the purchase price of KRW 350 million to Defendant B, under the brokerage of Defendant C, a member-gu D apartment 107 Dong 801 (hereinafter “instant apartment”) in Ansan-si, Ansan-si (hereinafter “instant apartment”).

(2) According to the instant sales contract, Defendant B paid to the Plaintiff a deposit of KRW 5 million on the date of the contract, and the remainder of KRW 4.5 million on July 6, 2012, respectively, and paid an intermediate payment of KRW 13.5 million until July 11, 2012; and the remainder of KRW 2.10 million on October 31, 2012 shall be paid to the Plaintiff, and the ownership registration of the instant apartment shall be transferred from the Plaintiff until August 13, 2012.

B. Defendant B, as seen above, intended that the ownership of the instant apartment was transferred from the Plaintiff before the remainder payment under the instant sales contract, was subject to the Plaintiff’s application of the special case of the transfer income tax on one house for one household in relation to the instant sales contract. However, the real estate registered as the Plaintiff’s ownership at the time of the instant sales contract was the instant apartment that acquired ownership on February 26, 2002 and the Plaintiff’s Government E-B lending No. 101 (hereinafter “the instant government housing”).

C. After the conclusion of the instant sales contract, before August 13, 2012, the deadline for Defendant B to obtain the registration of ownership of the instant apartment under the instant sales contract, and before August 13, 2012, the Plaintiff and Defendant B changed the date for Defendant B to obtain the registration of ownership of the instant apartment. Ultimately, Defendant B was transferred the registration of ownership of the instant apartment on October 31, 2012, which is the remainder payment date under the instant sales contract.

Article 155 (1) of the Enforcement Decree of the Income Tax Act was amended on June 29, 2012, and "one household possessing one house in Korea has come to temporarily possess two houses by acquiring another house before transferring the previous house, at least one year from the date of acquiring the previous house.