1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. On November 2, 1985, the Plaintiff owned B, B, 274 square meters, C, 129 square meters, and the building on its ground (hereinafter “contested housing”). On April 21, 2014, the Plaintiff completed the registration of ownership transfer on the ground of sale on March 18, 2014.

B. On August 5, 1987, the Plaintiff completed the registration of transfer of ownership on the ground of sale on July 31, 1987, with respect to the building of 94 square meters and its ground (hereinafter “E”) located in Busan-gu E, Busan-gu, Busan-do. On March 18, 2014, the Plaintiff completed the registration of transfer of ownership on the ground of the same day donation to F, who is a child, on the same day donation.

C. The Plaintiff reported the transfer income tax as non-taxation for one household in relation to the transfer of house under common use. However, the Defendant reported the transfer income tax on April 1, 2015 on the ground that the Plaintiff was the same household as F at the time of transfer of house under common use, and that F did not constitute a beneficiary of non-taxation on one house for one household, and thus, the Plaintiff did not constitute a beneficiary of non-taxation on one household.

(hereinafter “instant disposition”) D.

The Plaintiff filed a tax appeal, but was dismissed on August 18, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 to 5 (including branch numbers), and the purport of the whole pleadings.

2. Whether the instant disposition is lawful

A. The Plaintiff’s assertion is unlawful for the Defendant to impose the instant disposition by excluding the exemption of one house for one household at the time of transfer of a house in common, even though the Plaintiff was registered as a resident of the house in common, but actually resided in the house in common, as the Plaintiff was actually residing in the house in common, and thus, does not constitute the same household as the above F.

(b) as shown in the attached Form of the relevant statutes.

C. Comprehensively taking account of the aforementioned evidence and the evidence set forth in Nos. 6 and 7 and the purport of the entire pleadings.