1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff, along with B, acquired on October 17, 2005, the Gangnam-gu Seoul Metropolitan Government C, 396.5 square meters and D large 210.5 square meters (hereinafter “instant land”), and transferred on December 4, 2014. On February 28, 2015, the Plaintiff reported and paid the capital gains tax without deducting the special long-term holding deduction amount from the gains on transfer of the instant land, on the premise that the instant land is non-business land, upon filing a preliminary return on the capital gains tax base following the transfer of the instant land.

B. On the other hand, the instant land was a model hybrid (hereinafter “instant temporary building”) and was removed on November 17, 2012.

C. However, on February 28, 2015, the Plaintiff: (a) the instant land is the Defendant; (b) the amount of the instant land is subject to separate taxation under Article 106(1)2(a) of the former Local Tax Act (Amended by Act No. 12855, Dec. 23, 2014; hereinafter the same shall apply); (c) and (d) Articles 101(1)2 and 103(1)1 of the former Enforcement Decree of the Local Tax Act (Amended by Presidential Decree No. 25910, Dec. 30, 2014; hereinafter the same shall apply); (d) the period for which the tax base of the instant temporary building was removed under Article 106(1)2 and 103(1)1 of the former Enforcement Decree of the Income Tax Act (Amended by Presidential Decree No. 25910, Nov. 17, 2012; hereinafter the same shall apply); and (e) the period for which was excluded from the tax base of the instant land.

On December 15, 2016, the defendant has property tax on the land in this case.