1. The plaintiff's claim is dismissed.

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

1. Summary of disposition;

A. On December 11, 1992, the Plaintiff acquired and owned D’s 1,392 square meters and 89.19 square meters of a detached house on the ground thereof (hereinafter “de-built house”) from the date of acquisition of the Busan Seo-gu B apartment C (hereinafter “previous Housing”) on December 27, 2010, which was the following: (a) removed the house on February 201, 201 and newly constructed a 133.52 square meters of a detached house (hereinafter “newly-built house”) on the site; and (b) obtained approval for the use thereof on July 22, 2013.

B. After transferring the previous house on July 10, 2015, the Plaintiff did not file a transfer income tax on the ground that the transfer of the previous house constitutes two houses for one household temporarily and constitutes a non-taxable object.

Accordingly, on July 16, 2018, the Defendant imposed an additional tax (including the additional tax) on the Plaintiff on the ground that “the newly-built house is an extension of the removed house, and the acquisition date thereof is deemed December 27, 2010, which is the date of acquisition of the removed house.” As such, the transfer of the previous house made three years thereafter is subject to the imposition of KRW 24,323,400 (including the additional tax) of the Income Tax Act (Amended by Act No. 14389, Dec. 20, 2016; hereinafter the same shall apply) and Article 89(1)3 of the Enforcement Decree of the Income Tax Act and Article 155(1) of the Enforcement Decree of the same Act (Amended by Presidential Decree No. 26763, Dec. 28, 2015; hereinafter the same shall apply) on the following grounds:

(hereinafter “instant disposition”). C.

On January 14, 2019, the Plaintiff filed an objection and filed an appeal with the Tax Tribunal on January 14, 2019, but the judgment dismissing the Plaintiff’s claim was rendered on April 18, 2019.

[Reasons for Recognition] Facts without dispute, Gap evidence 1, 2, 3, Eul evidence 1 to 4 (including each number), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. As a special case for one house for one household asserted by the Plaintiff, in determining whether the former house is temporarily two houses, if the former house is destroyed and reconstructed, the period for calculating the temporary two houses is the retention period for the removed house and that for the reconstructed newly-built house.