1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On April 24, 1995, the Plaintiff acquired the instant previous house located in Dobong-gu Seoul Metropolitan Government B (hereinafter “instant previous house”) and acquired Seongdong-gu Seoul Metropolitan Government 106 Dong 2201 (hereinafter “instant newly-built house”) on July 12, 2002, as the instant previous house was reconstructed.

B. On June 7, 2006, the Plaintiff transferred the newly-built house of this case. On the ground that the newly-built house of this case was transferred within five years from the date of its acquisition, the Plaintiff reported the transfer income tax for the year 2006 under Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 9272, Dec. 26, 2008; hereinafter “Special Act on Taxation Restriction”).

C. On May 2, 2012, the Seoul Central Tax Office: (a) deemed that the transfer income accrued from the acquisition date of the previous house to the date prior to the acquisition date of the newly-built house of this case is not the amount deducted from the income amount subject to capital gains tax; and (b) rendered a disposition imposing capital gains tax of KRW 23,931,00 (including additional tax) on the Plaintiff (hereinafter “instant disposition”).

The Plaintiff dissatisfied with the instant disposition and filed a request for examination with the Commissioner of the National Tax Service on August 9, 2012. However, on September 4, 2012, the Commissioner of the National Tax Service rendered a decision to dismiss the Plaintiff’s request, and the said decision became final and conclusive depending on the fact that the Plaintiff did not institute an administrative litigation against the decision of dismissal

[Reasons for Recognition] Uncontentious Facts, Gap evidence 1 to 5, Eul evidence 1, the purport of the whole pleadings

2. According to Article 99-3(1) of the Restriction of Special Taxation Act, the Plaintiff’s summary of the Plaintiff’s assertion made the instant disposition by erroneously interpreting Article 99-3(1) of the Restriction of Special Taxation Act even if the total amount of capital gains tax is reduced or exempted in the case of transfer within five years from the acquisition date of newly-built house. The method of calculating capital gains tax was also chosen at