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 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 that: (a) at the time of transfer of a house in common, the Plaintiff: (b) transferred a house in common to F, who is a child, and constitutes one house owner; and (c) even though the resident registration was made in the house in common, it does not actually belong to the same household as the above F, and thus, it is unlawful for the Defendant to impose the instant tax disposition by excluding the application of non-taxation to one household at the time of transfer of

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

C. In full view of the evidence mentioned above, the evidence mentioned above, the evidence mentioned in Nos. 6 and 7, and the purport of the whole pleadings, the plaintiff shall pass through the judgment.