1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On October 5, 1987, the Plaintiff acquired (hereinafter “instant C Housing”) No. 401 of the 31st, Dong 4, Dong 31, Dong 31, and three parcels, except Seocho-gu, Seoul.

On July 9, 2002, the Plaintiff transferred 1/10 of the shares of the instant C Housing to D’s spouse, and 4/10 of the shares on May 29, 2009.

On February 12, 2016, the Plaintiff and D transferred the instant C Housing in KRW 1,290,000,000, along with D.

(hereinafter “transfer of this case”). (b) The transfer of this case

On February 25, 2016, the Plaintiff reported and paid KRW 4,188,260 on the premise that the instant C house constitutes “one house for one household”.

C. On December 1, 2016, the Defendant owned No. 164,200,150 won for transfer income tax for the year 2016 on the ground that the instant officetel is a house, and the instant officetel is not one house for one household, and thus, the Defendant determined and notified the Plaintiff of KRW 164,200,150 for transfer income tax for the year 2016.

hereinafter referred to as "disposition of this case"

(d) The Plaintiff was dissatisfied with the instant disposition and filed a tax appeal with the Tax Tribunal on December 14, 2016, but was dismissed on March 16, 2017. [Grounds for recognition] The Plaintiff did not dispute, and Defendants 1, 2, 5, and 1, 2, and 1, 2 (including the number of serial numbers; hereinafter the same shall apply).

each entry, the purport of the whole pleading

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion 1) The instant officetel is leased for business purposes, and thus, the instant officetel cannot be deemed housing. 2) The Plaintiff and D are in fact divorced, and thus does not constitute one household.

(b) as shown in the attached Form of the relevant statutes;

C. Determination 1) Whether the instant officetel constitutes a house or not is the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter “former Income Tax Act”).

Articles 95(3) and 89(1)3 of this Act and Articles 154(1), 156(1), and 160(1)1 of the Enforcement Decree shall be residents and residents.