1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the judgment of the court of first instance citing this case is the same as the reasoning of the judgment of the court of first instance, except for the following determination of addition under Paragraph (2). Thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

2. Additional determination

A. Even if the Plaintiff’s assertion is deemed 24 houses, Article 89(1)3(b) of the former Income Tax Act (wholly amended by Act No. 16104, Dec. 31, 2018; hereinafter the same) provides that “where the Plaintiff owns two or more houses,” but Article 155(1) of the former Enforcement Decree of the Income Tax Act (wholly amended by Presidential Decree No. 29242, Oct. 23, 2018; hereinafter the same shall apply) delegated by the said provision does not stipulate “where the instant officetel exceeds two houses,” the Plaintiff’s assertion reduced the scope of delegation and temporarily deviates from the limitation of delegated legislation, and is contrary to equity in dealing with two houses for one household and one temporary household household household household (three or more houses). Article 155(1) of the former Enforcement Decree of the Income Tax Act is null and void. If Article 89(1)3(b) of the former Income Tax Act directly applies, the Plaintiff’s provision on one-household housing should be applied.

Therefore, the instant disposition is unlawful on a different premise.

B. According to Article 89(1)3 (b) of the former Income Tax Act, where one household acquires another house before transferring one house, or owns two or more houses due to inheritance, living together support, marriage, etc., as prescribed by Presidential Decree, capital gains tax shall not be imposed on the income accruing from the transfer of the house.

According to Article 155 (1) of the former Enforcement Decree of the Income Tax Act, upon delegation of Article 89 (1) 3 (b) of the former Income Tax Act, one household that owns one house acquires another house before transferring the house (hereinafter referred to as "previous house").