1. The Defendant’s rejection of correction against the Plaintiff on March 31, 2014 is revoked.

2. The costs of the lawsuit are assessed against the defendant.

1. Details of the disposition;

A. On December 27, 2004, the Plaintiff acquired and owned one-half of the share of 105 Dong 917-2, Gangdong-gu Seoul Metropolitan Government B apartment (hereinafter “former Housing”) on June 24, 2010, acquired a house located in Mapo-gu Seoul Metropolitan Government C (hereinafter “the instant other house”). On July 24, 2013, transferred the instant previous house to B apartment reconstruction association (hereinafter the instant association), and subsequently, on September 30, 2013, the Plaintiff scheduled and paid KRW 10,242,123 capital gains tax on the transfer of the previous house.

B. According to Article 72(1)4 of the Enforcement Rule of the Income Tax Act (hereinafter “Special Provisions of this case”), the Plaintiff filed a request for correction on February 28, 2014 that the transfer of the previous house constitutes one house for one household. However, on March 31, 2014, the Defendant rejected the said request for correction on the ground that the transfer of the previous house constitutes one house for one household (hereinafter “instant disposition”).

C. The Plaintiff filed an objection and filed a request for review against the instant disposition, but all of the appeals were dismissed.

[Ground of recognition] Facts without dispute, Gap 1, Eul 1 through 6 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the disposition is lawful;

A. According to related Acts and subordinate statutes Article 89(1)3 of the Income Tax Act, income from the transfer of one house for one household as prescribed by the Presidential Decree is not subject to capital gains tax. According to Article 155 of the Enforcement Decree of the Income Tax Act, where a household which owns one house temporarily becomes two houses by acquiring another house before transferring the house, another house is acquired after the lapse of at least one year from the date of acquiring the previous house, and where the previous house is transferred within three years from the date of acquiring the other house, it shall be deemed as one house for one household: Provided, That in cases prescribed by Ordinance of the Ministry of Strategy and Finance even where it is transferred after the lapse of three years,