1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. Acquisition and transfer 1) The Plaintiff and the Plaintiff’s husband B (hereinafter “Plaintiff’s husband”) are the husband, and the Plaintiff and the Plaintiff together are “Plaintiff’s household”.

) The following table has acquired the ownership of 3 buildings in succession (hereinafter in this order each of the above buildings is marked as indicated in the abbreviations below:

(2) On October 31, 200, Plaintiff 1 (1/1), the former owner of the building, abbreviationd from the date of acquisition, (1/1), and Plaintiff 1 (1/2), Plaintiff 2 (1/2), husband (1/2), 25 March 2015, 2015, the Plaintiff transferred the building Nos. 2, Yongsan-gu, Seoul, Yongsan-gu, Seoul, to KRW 3 husband (1/3) G (2/3) of the Plaintiff’s tea G (2/3) on February 22, 2016, the Plaintiff transferred the building Nos. 19.83, 76.03 square meters of the first floor, 2nd floor, 42.98 square meters of the second floor, to KRW 1,50,000,00 of the building on August 1, 2016.

(hereinafter “transfer of this case”). (b) The transfer of this case

(1) On October 31, 2016, the Plaintiff paid KRW 21,372,980 for the transfer of this case to the Defendant on a preliminary return basis. (2) At the time of the transfer of this case, the Plaintiff met the special requirements for calculating gains on transfer and special deduction for long-term possession as prescribed in Articles 89(1)3 (b) and 95(3) of the former Income Tax Act (amended by Act No. 13796, Jan. 19, 2016; hereinafter the same shall apply), and calculated the special deduction for long-term possession as prescribed in Articles 15(1) and 156 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27444, Aug. 11, 2016; hereinafter the same shall apply).

C. The instant disposition and the previous trial procedure 1), however, the Defendant deemed that the requirements for temporary mitigation of two houses were not satisfied with respect to the instant transfer, and on May 4, 2017, notified the Plaintiff of the increase in capital gains tax of KRW 337,329,250 (hereinafter “instant disposition”).