1. The plaintiff's claim is dismissed.

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

Details of the disposition

On April 19, 1988, the Plaintiff acquired a house located in Dongjak-gu Seoul Metropolitan Government B (hereinafter “instant house”) and reported and paid capital gains tax of KRW 687,037 on February 24, 2016 on the premise that the said house falls under one house for one household (high-priced house) after transferring it to one billion won on February 24, 2016.

On May 2, 2011, the Defendant confirmed that the Plaintiff’s child C, a member of the household, acquired and operates a family childcare center of the Young-gu D apartment 103 Dong 102 (hereinafter “instant apartment”) in Suwon-gu, Suwon-gu, Suwon-si, and notified the Plaintiff of KRW 187,076,520 of the transfer income tax for the year 2016 on September 12, 2016 on the ground that it does not fall under one house for one household (high-priced house).

(hereinafter “instant disposition”) The Plaintiff was dissatisfied with the instant disposition and filed an appeal with the Tax Tribunal on November 4, 2016, but was dismissed on January 2, 2017.

【In fact without any dispute, Gap's evidence Nos. 1, 2, 3, and Eul's evidence Nos. 1, 1, 1, 1, and the purport of the entire pleadings, and the plaintiff's assertion as to the legitimacy of the disposition of this case 1) The issue of whether the apartment of this case constitutes a house under the Income Tax Act should be determined not by the use or structure of the public register but by the practical purpose of its use. Since the apartment of this case is being used for business, i.e., play-off facilities, i., the apartment of this case cannot be deemed a house under the Income Tax Act, even if it maintains a basic structure of the house. Therefore, the disposition of this case made on different premise is unlawful. 2) Article 167

It is as stated in the relevant statutes.

Judgment

1) If a person who transfers a house owns another building, such another building is amended by Presidential Decree No. 89(1)3 of the former Income Tax Act (Amended by Act No. 14389, Dec. 20, 2016); Enforcement Decree of the Income Tax Act (Amended by Presidential Decree No. 27829, Feb. 3, 2017).