1. Revocation of the first instance judgment.

2. The Defendant’s transfer income tax on January 16, 201 that reverts to the Plaintiff on January 16, 2011, 386,98.

1. The court's explanation about the instant case is 2. D of the reasoning of the judgment of the court of first instance.

Inasmuch as the part of the “judgment” is used as the reasoning of the judgment of the court of first instance, it shall be cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Parts to be dried;

D. Article 89(1)3 of the former Income Tax Act provides that "No income from the transfer of one house for one household prescribed by Presidential Decree shall be imposed," and Article 155(8) of the former Enforcement Decree of the Income Tax Act newly established upon the amendment by Presidential Decree No. 21138 on November 28, 2008 provides that "where one household owns one house located outside the Seoul Metropolitan area and one house acquired outside the Seoul Metropolitan area due to enrollment, work circumstances, medical treatment for diseases, and other unavoidable reasons in Korea respectively, transfers the ordinary house, the household shall be deemed to own one house in Korea and Article 154(1) of the former Enforcement Decree of the Income Tax Act shall apply to the former Enforcement Decree of the Income Tax Act, and Article 1 of the Addenda provides that "this Decree shall enter into force on the date of its promulgation," and Article 2 provides that "this Decree shall apply from the first transfer after this Decree enters into force."

Articles 71(3) and 72(7) of the former Enforcement Rule of the Income Tax Act provide that "any school specified by Ordinance of the Ministry of Strategy and Finance, circumstances of work, medical treatment of diseases, and other inevitable reasons" means any case in which a new Daejeon moved to another Si/Gun due to such circumstances as attending a school under the Elementary and Secondary Education Act (excluding a kindergarten, an elementary school, and a middle school) and a school under the Higher Education Act, such as change of work place, transfer of work, etc."

In full view of the above facts and the above provisions, Article 155 (8) of the former Enforcement Decree of the Income Tax Act was newly established after the Plaintiff had already transferred the first Cheongju Housing, and the said Decree was enforced after the enforcement of the Enforcement Decree.