1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Details of the disposition;

A. On June 9, 2003, the Plaintiff acquired a building located in Seongbuk-gu, Sungnam-gu (hereinafter “instant building”) and transferred the building to KRW 2.84 billion on August 31, 2015.

At the time of the above transfer, the building of this case changed its use into a house with three to five floors without obtaining permission or reporting as indicated below, and the building of this case was extended to 108.7 square meters on six floors.

3.78 neighborhood living facilities (retail stores) 33.78 neighborhood living facilities (unclaimed stores) 33.78 neighborhood living facilities (unuseds) 31.73 neighborhood living facilities (offices) 19.09 neighborhood living facilities (offices) 19.09 neighborhood living facilities (offices) 19.09 neighborhood living facilities (offices) 18.51 neighborhood living facilities (offices) 18.51 and 219.69 and 32 neighborhood living facilities (public restaurants) 30.69.69 and 102 neighborhood living facilities (public restaurants) 30.69 and 102 neighborhood living facilities (public restaurants) and 19.69.69, 102 neighborhood living facilities (public restaurants) and 30.69.69.69,2969,296.6196,296.6196.320 residential houses, 19.63 residential houses, 19.65

B. The Plaintiff deemed that the part of the housing of the instant building was 767.77 square meters in total floor area (i.e., 3 floors 219.69 square meters in 219.69 square meters in 4 stories 219.69 square meters in 219.69 square meters in 6 stories in 219.7 square meters in 208.7 square meters in part of the residential facilities (i.e., 300.34 square meters in 30.34 square meters in 219.69 square meters in 205.69 square meters in 205.69 square meters in 2000 square meters in 205.69 square meters in 35.83 square meters in a water tank

The transfer income tax for the portion exceeding KRW 900 million was reported in 2015 by applying the non-taxation of one house (high-priced house) for one household as a house.

C. On April 2017, the Director of the Seoul Regional Tax Office: (a) the instant building.