1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasons why the court should explain this part of the disposition are as stated in the "1. The reasons why the disposition was taken" among the reasons of the judgment of the court of first instance. Thus, this part is cited by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. The plaintiff's assertion

A. The Plaintiff and the Plaintiff’s spouse D are special cases of non-taxation on one house by transferring the instant apartment after moving to the house of return to rural communities under Article 155(7)3 of the Enforcement Decree of the Income Tax Act.

In light of the purport of the special provisions on non-taxation on transfer tax of one house for one household for a house of return to rural communities, not only cases where the owner of farmland and a house of return to rural communities are the same, but also cases where the owner belongs to the same household, the requirements of the house of return to rural communities under Article 155 (10)

B. The Plaintiff and the Plaintiff’s spouse D were directors of the instant apartment before transferring the instant apartment, and thus, the instant apartment falls under the general housing that is first transferred after returning to rural communities, as prescribed in Article 155(11) of the Enforcement Decree of the Income Tax Act, and thus, the exemption from the tax on transfer of one house by one household is applicable.

C. Although the Defendant only constitutes a disposition under Article 155(10)4 of the Enforcement Decree of the Income Tax Act, it additionally claims Article 155(11) of the Enforcement Decree of the Income Tax Act in a lawsuit, since the identity of basic factual relations is not recognized, the grounds for disposition cannot be added.

3. Attached statements to the relevant Acts and subordinate statutes;

4. Determination

A. Since the tax authorities, upon receiving a request for one reduction or correction with respect to the addition of the grounds for disposition, have the duty to investigate and confirm whether the tax base and amount recorded in the tax base return exceed the objectively legitimate tax base and amount to be reported under the tax law, the tax authorities are subject to a trial on revocation of the disposition of refusal against the request for reduction or correction as in the ordinary