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 October 2, 2006, the Plaintiff acquired shares of 401-1/2 shares in Sungnam-gu, Sungnam-gu, Seoul-si (hereinafter “instant housing”) from the mother B, and transferred it to the expropriation procedure on December 11, 2009, but did not file a return on capital gains tax by the deadline for filing a return on capital gains tax.

B. On September 13, 2012, the Defendant: (a) excluded the Plaintiff from the application of non-taxation on one house for one household; (b) decided and notified the Plaintiff of KRW 12,554,900 of the transfer income tax for the year 2009; (c) the Plaintiff filed a request for re-determination on January 22, 2015; and (d) revoked the Defendant’s notification of tax payment to the Plaintiff on March 6, 2015 on the ground that the Defendant’s notification of tax payment to the Plaintiff becomes invalid; (b) on October 1, 2015, the Defendant again decided and notified the Plaintiff of KRW 15,481,190 (including additional tax) for the capital gains tax for the year 2009.

C. As to this, the Plaintiff re-requested for review, but was dismissed on March 8, 2016.

2. Whether the disposition is lawful;

A. The plaintiff asserted that the plaintiff had lived with his mother B after acquiring the housing of this case, while living together with his mother D, and the plaintiff had earned income from the time of transfer, insurance premium, etc., so it is deemed that the plaintiff constituted an independent household with his mother B.

Therefore, the instant disposition, based on the premise that the Plaintiff, as a member of the mother B, failed to meet the requirements for non-taxation for one household, is unlawful.

B. Under Article 89(1)3 (a) of the Income Tax Act and Article 154(1) of the Enforcement Decree of the same Act, where a household comprised of a resident and his/her spouse together with the family members who share the same livelihood at the same address or same place of residence has one house in Korea as of the date of transfer, it constitutes one house non-taxation requirement for one household, and even if there is no spouse, the relevant resident’s age is the same.