1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On April 12, 1994, the Plaintiff acquired Dongjak-gu Seoul Metropolitan Government (hereinafter “instant previous house”) B operation 302, but the instant previous house was reconstructed, and on April 24, 2003, the Plaintiff acquired the Dongjak-gu Seoul Metropolitan Government 103 Dong 1403 (hereinafter “instant newly-built house”).

B. On June 9, 2006, the Plaintiff transferred the newly-built house of this case. On the ground that it was transferred within five years from the date of acquiring the previous house of this case, the Plaintiff reported the transfer income tax for 2006, under Article 99-3(1) of the former Restriction of Special Taxation Act (wholly amended by Act No. 8146, Dec. 30, 2006; hereinafter the same) as the whole abated or exempted transfer income tax.

C. However, on May 2, 2012, the Defendant rendered a disposition imposing capital gains tax of KRW 63,482,590 (including additional tax) on the Plaintiff on May 2, 2012, deeming that the capital gains accrued from the acquisition date of the previous house of this case until the date prior to the acquisition date of the newly-built house of this case is not the amount deducted from the income amount subject to capital gains tax.

The Plaintiff, who was dissatisfied with the instant disposition, filed an appeal with the Tax Tribunal on March 3, 2015, but was dismissed on April 13, 2015.

[Ground of recognition] Facts without dispute, Gap 1, 2 evidence, Eul 1 and 2 evidence, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. According to Article 99-3(1) of the former Restriction of Special Taxation Act, even if the total amount of transfer income tax is reduced or exempted in the case of transfer within five years from the acquisition date of newly-built house, the Defendant erred in interpreting Article 99-3(1) of the former Restriction of Special Taxation Act, and thus, the instant disposition is null

(b)in order for a defective administrative disposition to be null and void abundably, it must be objectively apparent that the defect is a serious breach of an essential part of the statute and is significant and apparent, and shall identify whether the defect is significant and apparent.