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 August 26, 2015, the Plaintiff: (a) transferred the land in Dongjak-gu Seoul Metropolitan Government and its ground commercial buildings and housing buildings (hereinafter “instant land”; (b) the instant commercial building; (c) the instant commercial building; and (d) the instant commercial building; and (d) the commercial building and housing parts, collectively, at KRW 3,180,000, transfer value.

B. Since then, the Plaintiff calculated the transfer value in proportion to the officially assessed individual land price of the instant land and the publicly notified standard market price of the building of the instant building (hereinafter “building standard market price”), and calculated gains on each transfer of the instant land and the instant building. As the ratio of the total floor area of the instant housing to the total floor area of the instant building from each gains on transfer to one household, the Plaintiff deemed the gains on transfer of housing subject to non-taxation as one house for one household, and calculated the remainder as the gains on transfer of commercial building subject to taxation, and reported and paid the Defendant the transfer income tax to the Defendant on September 10, 2015.

C. However, the defendant calculated the area of the land of this case by multiplying the total floor area of the building of this case by the ratio of the land of this case to the total floor area of the building of this case, and then calculated the housing price of this case by the ratio of the building standard market price of this case and the officially assessed individual land price of the annexed land to the housing of this case in proportion to ① the housing price of this case and ② the price of the annexed land of this case, respectively, and ③ the building standard market price of this case and the individual officially announced base price of the annexed land of this case. ③ The price of the commercial building of this case and the individually announced base price of the annexed land of this case are ③ the price of the commercial building of this case, ④ the price of the annexed land of this case, calculated each transfer price, and then the transfer price of this case is calculated by dividing