1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff household acquired the ownership of 3 real estate in sequence as indicated below.

(B) Each of the above real estates is indicated as indicated in the abbreviation column below). The above real estate owner's real estate title acquired from the date of acquisition by the sequence No. 1 Plaintiff's spouse on July 4, 2007, 2007, the first house No. 1, 2, and 3 of the Songpa-gu Seoul E-gu Seoul E-building F No. 2, 3, and G apartment No. 1, Gangdong-gu Seoul Metropolitan Government on February 7, 2014

B. The instant house constitutes “existing house subject to reduction or exemption” under Article 99-2(1) of the Restriction of Special Taxation Act and Article 99-2(3) and (5) of the Enforcement Decree of the Restriction of Special Taxation Act (hereinafter “existing house subject to reduction or exemption”). After acquiring the instant house, the Plaintiff was confirmed by the head of Gangdong-gu Office on February 13, 2014 that it constitutes an existing house subject to reduction or exemption.

Since then, on April 17, 2015, the ownership of the instant housing was entrusted to the I Apartment Housing Reconstruction Project Association.

C. After that, the Plaintiff transferred the second house on January 31, 2018 to KRW 1.9 billion (hereinafter “instant transfer”).

On March 31, 2018, the Plaintiff reported and paid KRW 183,675,432 of the capital gains tax on the transfer of this case to the Defendant by applying the basic tax rate of capital gains tax to two houses for one household as indicated in the following table. The Plaintiff deemed that the instant housing was excluded from the calculation of the number of houses at the time of determining and among multi-family housing owners pursuant to Article 99-2(2) of the former Restriction of Special Taxation Act (wholly amended by Act No. 12173, Jan. 1, 2014) (hereinafter “Special Provision”), and calculated the instant housing to be excluded from the number of houses at the time of determining and among multi-family housing owners.

The Defendant conducted a tax investigation on the Plaintiff from August 23, 2018 to September 11, 2018, and as a result of the tax investigation, the Plaintiff’s household owns the instant house, the second house, and the third house at the time of the instant transfer.