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 December 28, 1992, the Plaintiff acquired and owned B Apartment 801 Dong-dong 802 (hereinafter “instant apartment”) and transferred it to C and D on April 22, 2016.

B. On April 28, 2016, the Plaintiff transferred the instant apartment to the Defendant under Article 89(1)3 of the Income Tax Act.

The tax base return was completed to the effect that the transfer of one house by one household as prescribed by Presidential Decree No. 154(1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 27829, Feb. 3, 2017; hereinafter the same) is exempt from capital gains tax.

C. However, the Defendant constitutes a house as of the date of the transfer of the instant apartment, and the transfer of the instant apartment falls under Article 89(1)3 of the Income Tax Act, since the Plaintiff’s apartment units Nos. 718 (hereinafter “the instant 1tel”) and 803 (hereinafter “the instant 2tel,” and the instant 1tel and each of the instant officetels collectively referred to as “each of the instant officetels”) during the Ansan-si period in which the Plaintiff owned other than the instant apartment units.

(1) On December 1, 2016, the Plaintiff imposed and collected capital gains tax of KRW 149,176,830 (including additional tax) for the year 2016 on December 1, 2016.

(hereinafter “instant disposition”) D.

The Plaintiff dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on February 22, 2017, but the Tax Tribunal dismissed the Plaintiff’s appeal on June 19, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1, 6, 7, Eul evidence 1, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff asserted that each of the instant officetels was leased for business purposes. At the time of the transfer of the instant apartment, the lessee of each of the instant officetels did not use it as a house.

The instant disposition taken on a different premise is unlawful.

B. Relevant statutes are attached thereto.