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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On April 20, 2009, the Plaintiff acquired and transferred the right to move into a cooperative member of the instant case. On April 20, 2009, the Plaintiff’s Housing C in Seongdong-gu Seoul Metropolitan Government (hereinafter “B”).
2) The Plaintiff acquired the status of the occupant on the same day (hereinafter “the occupation right of the instant case”) as the B’s housing site was incorporated into the D Housing Redevelopment Project zone, and the management and disposal plan was authorized on March 11, 201, and the Plaintiff acquired the status of the occupant on the same day.
3) On September 23, 2014, the Plaintiff transferred the instant association member’s relocation right (hereinafter “instant transfer”).
B. B. B. On the other hand, on November 22, 2006, the Plaintiff leased E’s housing, and on the other hand, on November 22, 2006, the Fho Lake (hereinafter “E housing”).
(C) On October 30, 2016, the Plaintiff reported the income from the transfer of this case to the Defendant as eligible for non-taxation for one household, but on December 30, 2016, the Defendant determined and notified the Plaintiff of KRW 12,059,59,590 (including additional tax) for the transfer income tax for the year 2014, on December 30, 2016, by deeming that the said income does not fall under non-taxation.
(2) On March 19, 2017, the Plaintiff appealed and filed an appeal with the Tax Tribunal on March 23, 2017. However, the Tax Tribunal dismissed the appeal on October 19, 2017. [In the absence of any dispute over the grounds for recognition, the entries in Gap, 1, 2, 5, 6, 7, 1, 2, 4, and 5, and the purport of the entire pleadings.]
2. Relevant statutes and relevant legal principles
A. The former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter the same shall apply) that was enforced at the time of the transfer of the relevant Act, and Article 27829 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27829, Feb. 3, 2017).