1. All of the plaintiff's claims are dismissed.

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

1. Details of the disposition;

A. On April 11, 1978, the Plaintiff acquired a house located Dongdaemun-gu Seoul (hereinafter “instant previous house”) located in Dongdaemun-gu Seoul (hereinafter “instant previous house”), but redevelopment was conducted on a single unit in which the instant previous house was located, and on April 12, 2004, the Plaintiff acquired Dongdaemun-gu Seoul Dongdaemun-gu C apartment 101 Dong 1502 (hereinafter “instant newly-built house”).

(2) The date of approval for the use of the newly-built house of this case shall be May 28, 2003).

On April 23, 2008, 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 made a preliminary return of transfer income tax for the year 2008 on the ground that it was transferred within five years from the date of its acquisition under Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 6762, Dec. 11, 200

C. On July 2, 2012, the Defendant issued a revised notice of KRW 68,267,680 to the Plaintiff on July 2, 2012, deeming that the transfer income accrued from the date of acquisition of the previous house to the date prior to the date of acquisition of the newly-built house of this case is not the amount deducted from the

(hereinafter “instant disposition”) D.

In the case of a transfer of a newly-built house under the former part of Article 99-3(1) of the Restriction of Special Taxation Act within five years from the acquisition date of the newly-built house under the former part of Article 99-3(1) of the former Restriction of Special Taxation Act, the full amount of transfer income tax following the transfer of the newly-built house is to be reduced or exempted because it is not necessary to distinguish transfer income from the acquisition date of the existing house from the acquisition date of the newly-built house to the transfer date of the newly-built house from the acquisition date of the newly-built house to the transfer date (see, e.g., Supreme Court Decision 2013Du12690, Dec. 11, 2014; hereinafter “instant Supreme Court Decision”), the Plaintiff requested the Defendant

E. On March 18, 2015, the Defendant filed an application for rectification against the Plaintiff on March 18, 2015 under Article 45-2(2)1 of the Framework Act on National Taxes.