1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasons why the court is to use for this case, such as the acceptance of the judgment of the court of first instance, are the same as the part of the reasons in the judgment of the court of first instance (including the attached Form), Article 8(2) of the Administrative Litigation Act, and the main sentence of Article 420 of the Civil Procedure Act, except for adding the following to the 6th page 18 of the judgment of the court of first instance.

Article 15 (15) (main sentence) of the former Enforcement Decree of the Income Tax Act applies to multi-family housing falling under subparagraph 1 (c) of attached Table 1 of the Enforcement Decree of the Building Act, so housing not falling under multi-family housing under subparagraph 1 (c) of attached Table 1 of the Enforcement Decree of the Building Act is not subject to the main sentence, and the main sentence of Article 155 (15) (c) of the former Enforcement Decree of the Income Tax Act is not subject to the main sentence, and without such interpretation, the building of this case is registered as one real estate, and since there was no separate act, the building of this case is registered as one real estate under the Civil Act and there was no special provision under the tax law. Thus, it argues to the purport that

However, the above assertion is contrary to the legislative purport and amendment process under the proviso of Article 155 (15) of the former Enforcement Decree of the Income Tax Act. Each household that jointly uses all or part of the walls, corridors, stairs, and other facilities of the site and building, respectively, shall be able to carry on an independent residential life within one building. As long as the building in this case is an object of independent trade in light of social norms and is in substance an apartment house, so long as it falls under an apartment house, it shall not be deemed as an apartment house corresponding to the substance of the apartment house, and it shall be decided whether to apply the non-taxation provision for one household, since the above assertion shall not be accepted.

Plaintiff

If claimed, the multi-family house under subparagraph 1 (c) of attached Table 1 of the former Enforcement Decree of the Building Act.