The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Details of the disposition;

A. On October 11, 2002, the Plaintiff newly constructed a five-story building (hereinafter referred to as the “instant building”) on the ground of the Yeongdeungpo-gu Seoul Metropolitan Government B large-153 square meters (hereinafter referred to as the “instant land”) and transferred the instant land and buildings to KRW 1,320,000,000 (hereinafter referred to as the “instant transfer”) around November 1, 2017.

B. On December 13, 2017, the Plaintiff applied the proviso to Article 155(15) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 28637, Feb. 13, 2018; Presidential Decree No. 28637, Feb. 13, 2018; hereinafter the same) with respect to the transfer of this case to the Defendant, and reported and paid KRW 5,621,80, which was calculated by applying the special case of expensive houses stipulated in Article 15(3) of the former Income Tax Act (amended by Act No. 1525, Dec. 19, 2017; hereinafter the same shall apply) by deeming the entire building of this case as one house.

C. The Defendant excluded the application of the proviso of Article 155(5) of the former Enforcement Decree of the Income Tax Act on the ground that the two or five floors of the instant building were used for a house and that the number of floors used for a house does not constitute a multi-family house. Of the instant building, the proviso of Article 95(1)3 (a) of the former Income Tax Act and Article 154(1) of the Enforcement Decree of the former Enforcement Decree of the Income Tax Act shall apply only to the fourth floor of the instant building and its appurtenant land residing by the Plaintiff, and the special case of non-taxation for one house for one household under Article 95(1)3 (a) of the former Income Tax Act and Article 154(1) of the former Enforcement Decree of the Income Tax Act shall be applied, and the remaining parts shall be excluded from the application of the special case of non-taxation for one house

(hereinafter referred to as the "disposition of this case").

The Plaintiff filed the instant lawsuit upon a request by the Tax Tribunal.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 6, purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff.