1. The plaintiff B's lawsuit shall be dismissed.

2. On March 3, 2011, the head of Dongjak District Tax Office came to belong to the Plaintiff A in 2009.

1. Details of the disposition;

A. On May 29, 2009, the registration of ownership transfer was filed with Nonparty D on May 29, 2009 with respect to the Dongdaemun-gu Seoul Metropolitan Government Land and Building (hereinafter “instant real estate”), one-half share of which was registered in the name of the Plaintiffs, and the registration of transfer income tax was filed on May 28, 2010 by applying the non-taxation of one house for one household on May 28, 201

B. On March 3, 2011, the Defendants excluded the application of one house non-taxation requirement for one household on the ground that the Plaintiff did not meet the requirements for three-year possession and two-year residence as to the transfer of the instant real estate, and issued the instant disposition imposing KRW 45,314,549 (including additional tax) for each transfer income tax for the year 2009 on the Plaintiffs.

C. As to this, Plaintiff A filed an administrative appeal with the Tax Tribunal by asserting that the instant disposition was unlawful, on November 3, 201, because Nonparty A, his father, was the actual owner of the instant real estate, and Party E satisfied the requirements for non-taxation of one house for one household.

[Ground of recognition] The fact that there is no dispute, Gap 1, 2, Eul 1, and 2 (including each number), the purport of the whole pleadings

2. Whether the plaintiff B's lawsuit is legitimate

A. Since the Plaintiff B had not filed a request for examination or a request for judgment prior to filing the instant lawsuit, the Plaintiff B’s lawsuit is unlawful.

(b) Where an administrative litigation is filed against a determination or disposition under the Framework Act on National Taxes or other tax-related Acts, the procedure for a request for evaluation or adjudgment prescribed by the Framework Act on National Taxes shall be initiated; and a request for evaluation or adjudgment shall be filed within 90 days after the relevant disposition is known (where a notice

(Article 56 (2) of the Framework Act on National Taxes). In addition, when a person to receive documents applies for electronic service, the tax authorities may serve documents such as tax payment notices by electronic service.