1. The plaintiff's claim is dismissed.

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

1. Details of disposition;

A. On November 16, 2006, the Plaintiff and its children, jointly purchased the Seocho-gu Seoul Metropolitan Government D & 162.3 square meters (hereinafter “instant land”) and the buildings on its ground (hereinafter “instant building”) with 1/3 shares and 2/3 shares, respectively, and transferred the instant building to E on June 10, 201. The Plaintiff did not file a transfer income tax report on the premise that the instant building constitutes one house for one household.

B. On January 1, 2013, the Defendant, on the ground that the instant building was registered as a sole ownership, and the Plaintiff constituted a separate household with B at the time of the transfer of the said building, and thus does not constitute the same household, imposed disposition of KRW 67,781,591 (hereinafter “instant disposition”) on the ground that the acquisition value and transfer value of the instant land and the instant building were converted based on the 1/3 share of the said land, based on the 1/3 share of the said land.

C. On July 19, 2013, the Plaintiff filed a request for review against it, but received a decision of dismissal from the National Tax Service on September 16, 2013.

[Ground of recognition] The fact that there is no dispute, Gap evidence 1, Eul evidence 8, the purport of whole pleading

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion that the registration of ownership transfer of the instant building was made under B’s sole name is merely an error, and thus, the Plaintiff also applies the substance over form principle as a co-owner of the said building. When calculating the number of houses owned by the joint owner under the Enforcement Decree of the Income Tax Act, each co-owner appears to own the relevant house, and thus, the instant building constitutes one house for one household.

B. According to Article 89 of the Income Tax Act, one household does not impose capital gains tax on one house for one household. Article 154(1) of the Enforcement Decree of the Income Tax Act provides that a household comprised of a resident and his/her spouse together with the family members who share the same livelihood at the same address or same place of residence shall have one house in Korea as of the date of transfer, and the period of possession of the relevant house is two years or more.

On the other hand.