1. The plaintiff's claim is dismissed.

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

Details of the disposition

The Plaintiff owned 202 Dong Dong-dong 202 (hereinafter “instant housing”) in Seoul Jung-gu B and C, Jung-gu, Seoul, and Dong-dong 202 (hereinafter “instant housing”), and on November 5, 2012, E and one household were constituted of the Plaintiff and one household by moving-in to the instant housing on November 5, 2012.

The Plaintiff transferred the instant house to G on April 29, 2016, and the Plaintiff and the husband and wife, who formed one household at the time of transfer, owned a house as follows:

On September 29, 2016, the date of acquisition of the owner’s housing of this case, Plaintiff 1 on September 20, 208, the date of acquisition of the housing of this case, on April 29, 2016, the Plaintiff: (a) on February 23, 2009, the Defendant: (b) on July 11, 2015, the Plaintiff and the Plaintiff, who owned three houses for the same household at the time of the transfer of the housing of this case, determined and notified KRW 32,890,710 for the transfer income tax of 2016, on July 32, 2016, on the ground that the Plaintiff and the Plaintiff owned three houses for the same household as indicated in the above attached Table, and thus, (c) the husband and wife, who formed one household, owned three houses for the same household at the time of the transfer of the housing of this case, did not constitute the subject of non-taxation of one house for one household.

(2) Article 89(1)3 (b) of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter “instant delegation provision”) stipulates that capital gains tax shall not be imposed on “a house prescribed by Presidential Decree where two or more houses or more houses for one household are temporarily owned by one household due to the care, etc. before the transfer of one house,” and the purport of the entire pleadings is to protect a person who is one house for one household prior to the transfer of one house by prescribing that capital gains tax shall not be imposed on “where two or more houses or more houses for one household are temporarily owned by one household due to the care, etc. before the transfer of one house, the purpose of legislation is to protect a person who is one house for one household, and on the other, the Plaintiff, who owned the house of this case, wishes to live together with his/her father and wife and his/her mother, who is his/her father and wife, and one household, who is his/her father and wife.