Whether non-taxable one house is transferred to one household;

The transferor's transfer of one house does not constitute a transfer of one house for one household which is non-taxable, in case where children aged 30 or older who share the same livelihood with the transferor possess one house, and it does not constitute a transfer of one house for one household which is non-taxable.

Article 89 of the Income Tax Act

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 10,273,020 against the plaintiff on January 13, 2006 by the defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasons for this decision are the same as the reasons for the judgment of the court of first instance, and therefore, they are cited in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, 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 the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.