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 May 30, 198, the Plaintiff completed the registration of ownership transfer for reasons of donation on May 28, 1988, and on May 20, 2014, transferred the instant house to B on May 20, 2014, with respect to the share of 8.242/133.7 of the land listed in the [Attachment List List No. 1] and the share of 10.17/165.13 of the building listed in [Attachment List No. 2].

B. On September 11, 1978, the Plaintiff’s father C completed the registration of transfer on August 30, 1978 with respect to the land listed in paragraph (3) of the attached Table No. 3 and the building listed in paragraph (4) of the attached Table No. 4 of the above ground (hereinafter “instant destroyed house”). The Plaintiff completed the registration of transfer on August 27, 2010 for the instant destroyed house based on the same date donation, and thereafter, around February 8, 201, the registration of transfer was completed on August 42, 202 by combining the land listed in paragraph (3) with D large scale 15 square meters.

C. On September 30, 201, the building ledger related to the building listed in the attached list No. 4 was cancelled on September 30, 201, and on November 11, 2011, the registration of destruction of the above building was completed. The Plaintiff newly constructed a building listed in paragraph 5 (5) of the attached list (hereinafter “instant substitute house”) on the land other than the above E land and completed the registration of preservation of ownership on November 11, 201 after obtaining approval for use on September 15, 201.

On July 21, 2014, the Plaintiff filed a preliminary return on the transfer income tax of the instant substitute house with the Defendant on July 21, 201, on the premise that the acquisition date of the instant substitute house is September 15, 201, which is the date of approval for use, Article 89(1)3(b) of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 201; hereinafter the same) on the premise that the transfer of the instant substitute house is the date

The title and Articles 154(1) and 154(11) and 155(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26763, Dec. 28, 2015; hereinafter the same shall apply) (hereinafter “Special Provisions on Non-Taxation on Two Houses for One Household”).