beta
Text
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On May 30, 2006, the Plaintiff: (a) died on August 30, 2006 by the husband; (b) on May 20, 2006, with respect to the share of 1/4 square meters in Ulsan-gu, Ulsan-gu, Seoul-do, and 485.8 square meters (hereinafter “the land before the instant subdivision”), registered the entire share transfer on May 20, 2006 in the name of the Plaintiff; and (c) on September 19, 2007, on the land before the instant subdivision, on September 19, 2007, registered the multi-family house (hereinafter “instant multi-family house”) by dividing the share of the instant land into the common property of 3 large-gu, Ulsan-gu, 242.9 square meters; and (d) on April 11, 2008, registered the ownership transfer of the instant land from E, a co-owner.
B. In addition, on December 4, 2007, the Plaintiff completed the registration of transfer on May 20, 2006 with respect to the F apartment Nos. 101, 2106 and 2106 (hereinafter “instant apartment”) owned by Ulsan-gu, Ulsan-gu, U.S. (hereinafter “instant apartment”), based on the inheritance by consultation and division, but completed the registration of transfer on April 29, 2010 for the following reasons:
C. Meanwhile, on the other hand, the Plaintiff entered into a sales contract with H and I on April 30, 2012, and completed the registration of ownership transfer on June 1, 2012, H and I on June 12, 2012. On June 12, 2013, the Defendant, separate from the instant multi-family house as of the transfer date of the instant multi-family house, excluded the Plaintiff from applying the special case of non-taxation on one house for one household, on the ground that the G constituting the same household owns the instant apartment separately from the instant multi-family house, imposing KRW 78,031,820 (hereinafter “instant disposition”).
[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, 6, 7, Eul evidence No. 1, the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The plaintiff and G have the economic ability to maintain their livelihood independently due to their own fixed income, and purchase and operate their own automobiles.