1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of the judgment of the court of first instance cited the same reasoning as the reasoning of the judgment of the court of first instance, except for the dismissal, deletion, or addition of the following among the grounds of the judgment of the court of first instance, and thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

Two pages 14 (hereinafter referred to as “instant disposition”) shall be deleted.

2. The 15th page “Notice” was added to “the instant disposition” (hereinafter referred to as “instant disposition”).

The former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016) in the 3rd 16th 16th 7th 201.

4. Then, “In addition, whether transferred assets constitute one house for one household shall be determined at the time of transfer of the assets (see Supreme Court Decision 92Nu12988 delivered on January 19, 1993).”

4. The 17th page "each description and witness" shall be read as "each description and image and witness of the first instance court".

Each "F Child Care Center" of the five pages shall be raised as "H Child Care Center".

6.20 pages, the following shall be added:

The Plaintiff asserts to the effect that “If the H Child Care Center was closed on August 11, 2014 and the first and second floors of the instant real estate were not used as a house for one year until the date of conclusion of the sales contract on August 24, 2015, and cannot be seen as a house, the third floor of the instant real estate can be included in the third floor of the instant real estate in calculating the transfer income tax. However, considering the current status of the use of the instant real estate and the process of changing the use thereof, the Plaintiff’s above assertion cannot be accepted, since it is difficult to view the first and second floors of the instant real estate as merely the third floor attached to the instant real estate.”

2. As such, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just and correct.