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 January 15, 2010, the Plaintiff registered as a rental business operator under Article 6 of the Rental Housing Act on the location of Seongdong-gu Seoul building 107 Dong 1801.

B. On July 30, 199, the Plaintiff entered into a sales contract for the apartment of Seongdong-gu Seoul Metropolitan Government 109 Dong 201 (hereinafter “instant apartment”) and reported capital gains tax by applying reduction or exemption to long-term rental houses under Article 97(1) of the former Restriction of Special Taxation Act (amended by Act No. 13499, Aug. 28, 2015) after acquiring and leasing the instant apartment on October 25, 2002 after the completion of the construction of the instant apartment of this case.

C. The defendant started to lease the apartment of this case around October 2002 and required to reduce or exempt capital gains tax on the long-term rental houses under the provisions of this case.

On August 3, 2015, the Plaintiff notified the Plaintiff of the correction of the capital gains tax of KRW 35,928,890 (including the additional tax of KRW 3,298,893 in bad faith) reverted to the year 2014.

(hereinafter “instant disposition”) D.

The plaintiff was under the procedure of the previous trial.

[Ground of recognition] Facts without dispute, Gap 1 through 5 evidence, Eul 1 and 2 evidence, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion that the proviso of this case’s provision applies to the transfer of real estate of this case for the following reasons. Thus, the Defendant’s disposition of this case based on a different premise is unlawful.

1) In order to be exempted from capital gains tax pursuant to the proviso of this case, ① rental housing for not less than five years from among the constructed rental housing under the Rental Housing Act, ② purchased rental housing under the Rental Housing Act for not less than five years from January 1, 1995, and ② rental housing leased for not less than five years from commencement of acquisition and lease after January 1, 1995 (limited to housing

(3) Any of the rental houses leased for at least ten years from among the purchased rental housing under the Rental Housing Act.