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 March 4, 2013, the Plaintiff transferred to B, on March 4, 2013, the Gangnam-gu Seoul Metropolitan Government Land C, 149.1 square meters of land and 342.43 square meters of land (hereinafter “instant building”) and D land 108.6 square meters of land and 164.93 square meters of land, and the same year.

5. 31. After filing a transfer income tax report to the Defendant, a transfer income tax of KRW 187,152,200 was paid.

B. The Defendant conducted an investigation into capital gains tax on the Plaintiff from October 7, 2013 to October 26, 2013, and determined the instant building that the Plaintiff reported as a house as a neighborhood living facility. On December 1, 2013, the Defendant issued a notice of correction and notification of capital gains tax of KRW 611,893,661 (including additional tax of KRW 81,96,274) to the Plaintiff, excluding the non-taxation on capital gains and special long-term holding deduction applicable to one house per household.

(hereinafter “instant disposition”). C.

On February 11, 2014, the Plaintiff appealed to the Tax Tribunal, but was dismissed on November 7, 201.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 (including paper numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The issue of whether the Plaintiff’s assertion is a house under a non-taxation provision of one house for one household ought to be determined on the basis of the date of liquidation of the sales price, not on the date of conclusion of the sales contract. The Plaintiff’s remaining liquidation on March 4, 2013, changed the use of the instant building to a house at the time of the remainder liquidation, and the Plaintiff moved into the instant building and resided therein, and thus the instant building is deemed a house, and thus, the instant

(b) as shown in the attached Form of the relevant statutes;

C. Facts 1) The details of the Plaintiff’s acquisition and alteration of use of the instant building are as follows. On May 27, 1988, the purpose of the date is as follows: the instant building newly built house (2, 3, and 4 floors) and neighborhood living facilities (1st floor and 1st floor on January 1, 1995). The Plaintiff’s registration of rental business operator on December 4, 2003.