1. Revocation of a judgment of the first instance;

2. The Defendant’s transfer income tax on June 12, 2013 reverted to the Plaintiff for the year 2012, 78,031.

1. Details of the disposition;

A. When the Plaintiff’s husband (hereinafter “the deceased”) died on May 2006, the inheritor completed the registration of the entire share transfer on May 20, 2006 for the Plaintiff’s share of 1/4 square meters in Ulsan-dong, Ulsan-gu, Seoul-gu, 485.8 square meters (hereinafter “the land before the instant partition”) owned by the Deceased on August 30, 2007.

On September 19, 2007, the Plaintiff and E, who had a 3/4 share of the land before the instant partition, divided the land before the instant partition into the Ulsandong-gu C large 242.9 square meters (hereinafter “instant land”) and the Ulsan Metropolitan City D large 242.9 square meters, and as to the former, E transferred the share of 1/4 to the Plaintiff, and as to the latter, E owned the entire portion.

B. On April 11, 2008, the Plaintiff newly constructed a multi-family house with the fourth floor (hereinafter “multi-family house in this case”) on the instant land, and completed the registration of ownership preservation. On May 25, 2009, the Plaintiff completed the registration of ownership transfer as to all remaining shares of the instant land on the ground of donation on May 22, 2009.

On April 30, 2012, the Plaintiff entered into a sales contract with H and I for the instant land and multi-family house, and completed the registration of ownership transfer on June 1, 2012.

C. Meanwhile, on December 4, 2007, the Plaintiff completed the registration of transfer of ownership on May 20, 2006 with respect to the Ulsan-gu F apartment No. 101, 2106 (hereinafter “instant apartment”) owned by the Deceased on May 20, 2006. On April 29, 2010, the Plaintiff completed the registration of transfer of ownership on the ground of the Plaintiff’s donation on the same day.

On June 12, 2013, the Defendant imposed KRW 78,031,820 on the Plaintiff on June 12, 2013, on the ground that G constituting the same household as the Plaintiff as of the date of transfer of the instant multi-family house owns the instant apartment house, thereby excluding the application of the special case of non-taxation on one house for one household.

(hereinafter referred to as the “instant disposition”). [The grounds for recognition] dispute.