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 May 9, 198, the Plaintiff entered into a sales contract with C on July 23, 2015 and completed the registration of ownership transfer to C on September 14, 2015, with respect to a housing of Eunpyeong-gu Seoul Metropolitan Government B large scale 188 square meters and two-story houses (a combination of land and housing; hereinafter “instant real estate”) on the grounds of sale and purchase, and completed the registration of ownership transfer to C on September 14, 2015.

B. At the time of the transfer of the instant real estate to C, the Plaintiff owned a rental house as indicated below (hereinafter “instant rental house”) (hereinafter “instant rental house”).

[mark] The scale of the private rental housing of the type of private rental housing in the location of the apartment site is not more than 40 square meters of a rental house for the purchase of D apartment E 1 in Boan-si, Boan-si, Boan-si, but not more than 40 square meters of a rental house for the purchase of D apartment F 1 in Boan-si on January 4, 2007, and not more than 40 square meters of a rental house for the purchase of G apartment H 1 in Boan-si, Boan-si on March 11, 2004, and not more than 40 square meters of a rental house for the purchase of I apartment J 1 in Boan-si, Boan-si, and not more than 60 square meters

On September 18, 2015, the Plaintiff reported that the instant rental house constitutes a long-term rental house under Article 89(1)3(a) of the former Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter the same shall apply) and Article 155(19)2 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26600, Oct. 23, 2015; hereinafter the same shall apply) that there was no tax amount payable by applying non-taxation for one household at the time of filing a transfer income tax return on the instant real estate.

Accordingly, after examining the eligibility of the Plaintiff’s report on capital gains tax, the Defendant decided and notified the Plaintiff on February 17, 2017 KRW 138,850,39 of the capital gains tax reverted to the year 2015 on the ground that the instant rental house was not subject to business registration under Article 168 of the Income Tax Act, and the instant rental house was not subject to the long-term rental house under Article 155(19)2 of the former Enforcement Decree of the Income Tax Act.

F.C. (hereinafter referred to as "C.".