1. The plaintiff's claim is dismissed.

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

Details of the disposition

On March 8, 2005, the Plaintiff completed the registration of ownership transfer on the ground of inheritance by agreement and division as of December 6, 2004 with respect to the land and the four-story neighborhood living facilities and detached houses (hereinafter referred to as “instant building”) of the above ground reinforced concrete structure and the above ground reinforced concrete structure, and the four-story neighborhood living facilities and detached houses (hereinafter referred to as “instant real estate”). On August 25, 2016, the Plaintiff completed the registration of ownership transfer to C on the ground of the sale on January 29, 2016 (hereinafter referred to as “instant sales contract”).

The sales price under the instant sales contract is a total of KRW 920,000,000 and is not divided by asset value, such as land and buildings.

On October 27, 2016, the Plaintiff: (a) deemed that the fourth floor of the instant building is eligible for tax exemption for one house for one household; (b) deemed that the housing and the commercial building jointly are used; and (c) 261,292,647 won of the total capital gains (i.e., transfer value of KRW 920,00,000; (b) acquisition value of KRW 437,474,790; (c) other necessary expenses 109,250,2500- the special long-term holding deduction of KRW 111,982,563) occupied by one house area for one household [the total area of the instant building is 541.28 square meters (the underground floor is 121.28 square meters, 1,45 square meters, 105 square meters, 105 square meters x 21.28 square meters x 1.284426,2965].264

From May 22, 2017 to June 10, 2017, the Defendant conducted an investigation of capital gains tax on the Plaintiff’s return details of capital gains tax, and subsequently denied KRW 9,250,00,00 for attorney fees related to the registration of old-do lawsuit from necessary expenses, considering the underground floor as a commercial building according to the use in the public register, and divided the transfer value into the standard market price as shown in attached Table 1, and then exempted the portion of housing and determined the transfer value and notified the Plaintiff of capital gains tax of KRW 18,578,670 on August 1, 2017.

(hereinafter “instant taxation disposition”). The Plaintiff is a taxpayer.