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 November 25, 2011, the Plaintiff transferred land B and its ground buildings owned by the Plaintiff (hereinafter “instant transferred house”) and C and building on November 26, 2014. On November 26, 2014, the instant transferred house to the Defendant was subject to non-taxation for one household, and the said land and building on land C were reported and paid KRW 109,056,640 after the due date.

B. The Plaintiff’s spouse D (hereinafter “spouse”) completed the Plaintiff’s transfer registration of ownership (hereinafter “instant transfer registration”) in the name of the Plaintiff’s spouse on March 27, 2007 on the ground that the first floor G of multi-household housing building (hereinafter “instant donated housing”) owned by the Plaintiff’s mother E (hereinafter “the mother”) was donated on March 27, 2007.

C. However, around December 3, 2014, the Plaintiff’s mother filed a lawsuit claiming cancellation of ownership transfer registration (Seoul Southern District Court case No. 2014Da66004, hereinafter “instant lawsuit seeking cancellation”) with the purport that the Plaintiff’s spouse’s registration of transfer of ownership was a contract for invalidation of the cause concluded without the Plaintiff’s declaration of intention of donation, and accordingly the instant registration of transfer of ownership is also an invalid registration, and accordingly, the Plaintiff’s mother obtained the winning decision of the Plaintiff on January 30, 2015. The judgment became final and conclusive around that time.

The Defendant conducted a tax investigation on the instant transferred house from August 17, 2017 to September 5, 2017, and confirmed the fact that the Plaintiff’s spouse was donated from the mother of the instant donated house as of the transfer date of the instant transferred house.

Accordingly, the Defendant deemed that the instant donated house is included in the number of the Plaintiff’s housing units, and excluded the instant transferred house from the special cases of non-taxation on one house by one household, and on November 6, 2017, KRW 300,711,640 to the Plaintiff on November 6, 2017.