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 real estate acquisition and transfer circumstance 1) On April 4, 1975, the Plaintiff indicated in paragraph (1) of the table below (hereinafter “instant land”).

(2) The land described in paragraphs (1) and (2) (hereinafter referred to as “instant two land”).

(1) On December 11, 1996, the building of three floors, such as the entry in paragraph (1) of the same Table, on the ground (hereinafter “instant building”).

- - newly built and acquired - [Real Estate Indication]

1. The instant real estate-site: Guro-gu Seoul Metropolitan Government 589С (the instant land): A reinforced concrete structure, light framed structure, brick structure, 2-Class neighborhood living facilities, detached housing/second-class neighborhood living facilities of the second-class neighborhood living facilities of the second-story 189.94m2, a multi-family house of the second-story 189.94m2, a multi-family house (the instant building) of the second-story 186.15m2, and a three-story 108.48m2 and a 22.50m2.98m2 (the instant building) of the instant building;

2. The instant land 2: The Plaintiff, September 21, 2009, on September 21, 2009, owned the instant land and the instant building (hereinafter collectively referred to as the “instant real estate”) on the instant land and the instant building (hereinafter referred to as the “instant real estate”).

B) The Plaintiff reported the transfer income tax on November 30, 2009, and the Plaintiff reported the transfer income tax on KRW 1.45 billion to the Defendant on KRW 1.5 billion. The Plaintiff reported and paid KRW 204,698,620, which is calculated by applying the deduction rate of KRW 30% on the ground that the instant real estate is one house for one household and is owned as a house for ten years or more as indicated in the following table. The Plaintiff reported and paid the transfer income tax on KRW 204,698,620, which is calculated by applying the deduction rate of KRW 30% on the ground that the instant land falls under business (farmland).

Plaintiff

The details of the Defendant’s report are 80% (one house for one household, ten years or more) deduction rate of 30% (non-one house for one household, ten years or more) deduction rate of 56% (7 years or more) deduction rate of 2 land deduction rate of this case (30% (7 years or more for one house holding period) 30% (7 years or 4 months for one house holding period) and 830.79m2 (farmland-business land): long-term holding.