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 11, 1993, the Plaintiff acquired B Apartment 21 Dong 43 (hereinafter “instant transferred house”) and acquired an officetel No. 1006 on May 24, 2013, 2013 (hereinafter “instant officetel”).

B. On November 14, 2014, the Plaintiff transferred the instant transferred house to KRW 840 million, and determined that the instant transferred house was subject to non-taxation as one house for one household, and subsequently scheduled the transfer income tax for the year 2014 as zero won.

C. On June 3, 2015, the Defendant: (a) decided and notified the Plaintiff of KRW 149,919,720 of the capital gains tax reverted to year 2014, deeming that it was not eligible for non-taxation because it was not a single house owner for one household; and

(hereinafter “instant disposition”) D.

The Plaintiff filed an appeal with the Tax Tribunal on June 18, 2015, but was dismissed on September 7, 2015.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 10, Eul evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion that the instant officetel was used as a resting facility for employees of the restaurant operated by the Plaintiff and his spouse, and is merely a supporting facility for the said restaurant.

Therefore, the instant disposition based on the premise that the instant officetel is a house is unlawful.

(b) as shown in the attached Form of the relevant statutes.

C. In a case where a transferor of a house owns another building, whether the other building constitutes “house” under Article 89 subparag. 3 of the Income Tax Act and Article 154(1) of the Enforcement Decree of the same Act shall be determined by whether the actual purpose of use is a building actually offered for residence regardless of the usage classification of injury to the building (see, e.g., Supreme Court Decision 87Nu584, Sept. 8, 1987). Even if the building is temporarily used for non-residential purposes, its structure, function or facility is suitable for residence as its original residential purpose.