1. The plaintiff's claim is dismissed.

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

Details of the disposition

On October 19, 2006, the Plaintiff acquired 1/2 shares from the mother B of Seongbuk-gu, Sungnam-gu (hereinafter “instant house”) among 401 shares, and transferred the said house at Sungnam-si on December 11, 2009, but did not file a return on capital gains tax by the deadline for filing a return on capital gains tax.

On September 13, 2012, the Defendant excluded the Plaintiff from the application of non-taxation for one household on September 13, 2012, and decided and notified KRW 12,54,900 for the transfer income tax for the year 2009.

On January 22, 2015, the Plaintiff filed a request for examination with the Commissioner of the National Tax Service on January 22, 2015, and the Commissioner of the National Tax Service decided on March 6, 2015 that the Defendant’s notice of tax payment against the Plaintiff should

On September 1, 2015, the Defendant revoked the above disposition in accordance with the above decision and again decided and notified the Plaintiff of KRW 16,619,690 (including additional tax) for the transfer income tax corresponding to the year 2009 (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 November 30, 2015, but was dismissed on March 2, 2016.

【Ground of recognition” without any dispute, Gap's evidence Nos. 1, 2, 3, 16, and Eul's evidence Nos. 1, and Eul's whole purport of pleading as to the legitimacy of the disposition of this case as a whole, the plaintiff asserted that the disposition of this case was legitimate, while living together with No. D, and the plaintiff was receiving income from his mother B at the time of transfer of the house of this case, and thus, he constituted an independent household with his mother B.

Therefore, the instant disposition was unlawful on the premise that the Plaintiff, as a member of the mother B, failed to meet the requirements for non-taxation for one household.

Judgment

Article 89(1)3 (a) of the former Income Tax Act (Amended by Act No. 12168, Jan. 1, 2014); Article 154 of the former Enforcement Decree of the Income Tax Act (Amended by Presidential Decree No. 22034, Feb. 18, 2010).