1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. The Plaintiff’s husband’s sales of housing 1) B, the husband of the Plaintiff’s first house, is the Plaintiff’s husband, who acquired ownership on February 20, 2007, the Ulsan-dong C’s land 346.8 square meters (hereinafter “instant land”).

3) A multi-family house for lease purposes (hereinafter “instant one house”)

A) On November 17, 2007, when the construction was completed, D and D entered into a sales contract for the land and housing of this case. D on November 20, 207, on which November 20, 2007, on the land of this case, registered ownership transfer based on the above sales contract, and registered ownership transfer for the housing of this case. B reported and paid transfer income tax for the land of this case in relation to the transfer of the land of this case. B on August 31, 2007, the purchase and sale of the second housing of this case was newly constructed a multi-family house (hereinafter “second housing”) on the land of this case on May 6, 2008, on which ownership was acquired on August 31, 2007 (hereinafter “the land of this case”). However, D concluded a sales contract for the housing of this case on May 2, 2008 and the land of this case on which the registration of ownership transfer was completed on May 26, 2008.

B reported and paid capital gains tax only on the land of this case 2 in relation to the transfer of the land of this case and housing.

3. On November 19, 2007, B registered the instant land as a place of business and registered the business as a residential building construction business, but closed on February 28, 201. On July 1, 2007, Ulsan-gu G was registered as a place of business and reported the global income tax on the said housing rental income and wage income from 2007 to 2012 after it was registered as a house rental business. The said housing rental income and wage income from 2007 to 2012 was closed on August 23, 2013.

B. The plaintiff.