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 June 28, 1994, the Plaintiff acquired Yangcheon-gu Seoul apartment No. 1029, 401 (hereinafter “instant apartment”) and transferred the instant apartment on July 25, 2016 (hereinafter “instant transfer”).

B. At the time of the transfer of this case, the Plaintiff’s spouse C owned and leased two houses (hereinafter collectively referred to as “C-owned houses”) as follows.

The date of acquisition, the starting date of lease, the registration of rental business operators under the Rental Housing Act, and the registration of business under the Income Tax Act shall be as follows:

Now, the date of acquisition of annual housing is the registration of rental business under the Rental Housing Act as of the commencement date of rental business under the Income Tax Act as of the registration of rental business under the date of the commencement of rental business under the Income Tax Act, and on February 17, 2014, May 19, 2014 x Yangcheon-gu Seoul E Apartment 402, 2015 x July 23, 2015 x

C. On September 26, 2016, the Plaintiff voluntarily reported and paid capital gains tax of KRW 72,725,429 in relation to the transfer of this case to the Defendant on April 3, 2017, and filed a claim for full reduction of the tax payable on the grounds that the instant apartment falls under “resident house” under Article 155(19) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27471, Aug. 31, 2016; hereinafter the same) and “house for long-term lease” under the above Enforcement Decree, and the instant transfer constitutes “house for long-term lease” under Article 89(1)3 (a) of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016); Article 155(19), and Article 154(1) of the former Enforcement Decree of the Income Tax Act.

However, on May 22, 2017, the Defendant prescribed Article 155(19) of the former Enforcement Decree of the Income Tax Act to the Plaintiff as long as the business registration of C-owned housing was not completed under the Income Tax Act with respect to the lease of housing at the time of the instant transfer.