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. Facts of recognition;

A. The Plaintiff owned the Gangnam-gu Seoul Metropolitan Government C apartment D (hereinafter “C apartment”), Ansan-si E apartment (hereinafter “E apartment”), and the Yongsan-gu Seoul Metropolitan Government F apartment and G (hereinafter “F apartment”)

430,000,000 won 82,000,000 F apartment 1,300,000,000 won 225,40,000,000 C apartment house owners in case of sale as owners of multi-family housing in the estimated sale price of the transfer subject to transfer, 2,50,000,000 won in case of sale as owners of multi-family apartment 1,5,000 won in case of sale as owners of multi-family housing in the amount of KRW 75,00,000 in case of sale as owners of multi-family housing.

B. On March 7, 2017, the Plaintiff visited a tax accountant’s office operated by the Defendant to provide consultation on the amount of capital gains tax that may arise when disposing of the above apartment units. On March 10, 2017, the Defendant: (a) on March 10, 2017, the transfer income tax of the pertinent sequence would occur if the Plaintiff disposes of the said apartment at the sale price indicated

C. In particular, the Defendant calculated capital gains tax by dividing the cases of selling as one house owner in the case of C Apartment and selling as a multi-house owner.

However, the Defendant, as a multi-family owner, sold C Apartments in KRW 2,500,00,000, was about KRW 395,430,000 when the Plaintiff actually paid capital gains tax. However, in calculating the amount of special deduction for long-term holding, the Defendant erroneously applied the amount of special deduction for long-term holding and notified the Plaintiff that the amount of capital gains tax was KRW 242,00,000.

On March 29, 2017, the Plaintiff concluded a sales contract with a trading price of KRW 2,600,000 for C apartment as of March 29, 2017, and completed the registration of ownership transfer for a purchaser on May 25, 2017.

E. On June 29, 2017, the Plaintiff reported KRW 429,262,610 as capital gains tax following the sale of C Apartment.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, 5, 6, 7, Eul evidence No. 1, the purport of the whole pleadings

2. The plaintiff's assertion is that the plaintiff sells multi-family housing as the owner of multi-family housing, the transfer income tax amount of the apartment and the F apartment.