1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for the court’s explanation of this case is as follows: (a) the part of the judgment of the court of first instance is dismissed as set forth in paragraph (2) below; and (b) the reasoning for the judgment of the court of first instance is as stated in the part of the judgment, except for the addition of the judgment of the plaintiff as set forth in paragraph (3) below; and (c) thus, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act, and

(hereinafter the meaning of the terms used in this context is the same as the judgment of the court of first instance). 2. Goon part 2. 2. 2. 2. 2. 15. 15.

In the second place, the last action is "(based on recognition) without dispute," "A, Gap evidence Nos. 1, 2, 6, 7, 8, 10, Eul evidence Nos. 1 and 2, and the purport of the whole pleadings."

3. Additional determination

A. In light of the fact that the government continuously alleviated the rental business registration standards by amending the Enforcement Decree of the Rental Housing Act in accordance with the purpose of the Rental Housing Act to encourage the Plaintiff’s assertion of rental housing, even if the Plaintiff was a business proprietor who registered his business under the Income Tax Act at the time of the transfer date of the transferred house, and did not register the rental business operator under the Rental Housing Act, the instant rental housing should be deemed a long-term rental house even if it was not registered under the Rental Housing Act.

Therefore, the instant disposition is unlawful as a taxation that disregards the substance.

B. Even if the Enforcement Decree of the Rental Housing Act was amended in order to promote housing stability by encouraging rental housing as alleged by the Plaintiff, the criteria for registration of rental business operators are mitigated, ① As to the lessee of the “long-term rental house” under Article 167-3(1)2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 25193, Feb. 21, 2014; hereinafter the same shall apply), the term “business registration under Article 168 of the Income Tax Act” and Article 6 of the Rental Housing Act.