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 May 24, 2013, the Plaintiff transferred B apartment Nos. 166 and 1302 (hereinafter “B house”) to KRW 860,00,000, and on July 22, 2013, the Plaintiff completed a preliminary return on the tax base of capital gains tax to the effect that the transfer of B house to the Defendant is the transfer of one house for one household under Article 89(1)3 of the former Income Tax Act (amended by Act No. 11652, Mar. 22, 2013; hereinafter the same shall apply) and is exempt from capital gains tax.

B. From April 29, 2015 to June 12, 2015, the Defendant: (a) conducted an investigation of capital gains tax on the Plaintiff; (b) deemed that the Plaintiff’s dependent C owned and owned Da and 301 (hereinafter “D Housing”) and formed the same household with the Plaintiff; and (c) on the premise that the transfer of B housing does not constitute a transfer of one house for one household, the Defendant issued a disposition imposing capital gains tax of KRW 105,575,060 (including additional tax) for the Plaintiff on October 6, 2015 (hereinafter “instant disposition”).

C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on January 4, 2016, but the Tax Tribunal rendered a decision to dismiss the Plaintiff’s appeal on October 28, 2016.

[Ground of recognition] No dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1 (including paper numbers) and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. Article 154(2)3 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 24574, Jun. 11, 2013; hereinafter the same) provides that, where a resident has the ability to maintain an independent livelihood while managing and maintaining a house and land that is owned by the income above the minimum cost of living, the resident shall form an independent household regardless of whether he/she actually has a different livelihood with his/her family members.

C is a child-care center teacher at the time of transfer of B, who has been holding income above the minimum cost of living, and is able to maintain an independent living.