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 September 2, 2004, the Plaintiff acquired Seocho-gu Seoul Metropolitan Government B apartment C (hereinafter “instant apartment”) through sale and transferred it on March 30, 2017.

After that, on May 4, 2017, the Plaintiff reported and paid KRW 6,573,560,00 for transfer income tax for the year 2017 by applying the non-taxation provisions on one house for one household, with the transfer value of the instant apartment as KRW 1.6 billion and the acquisition value as KRW 1,009,830,469.

(6,654,414 won is added to the amount of 80,854 won paid in 6,573,560 won which the Plaintiff filed and paid by the Plaintiff.

At the time of the transfer of the instant apartment, the Defendant: (a) owned a 70.32 square meters of a single-household detached house in Chuncheon-si D (hereinafter “instant building”) at the time of the Plaintiff’s transfer of the instant apartment; (b) deemed that the Plaintiff did not meet the requirements for non-taxation on one house for one household; and (c) additionally notified the Plaintiff of KRW 148,983,850 (including additional taxes) for the capital gains tax attributed to the year 2017.

(hereinafter “instant disposition”). C.

The Plaintiff dissatisfied with the instant disposition and filed an appeal on March 5, 2018, but the Tax Tribunal dismissed the Plaintiff’s appeal on July 5, 2018.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 5, Eul evidence 1 (including additional number), the purport of whole pleadings

2. Whether the instant disposition is lawful

A. The gist of the Plaintiff’s assertion is that the Plaintiff did not actually use the instant building as a house and was preparing for removal, and thus, the instant building should not be included in the number of houses when determining the requirements for non-taxation for one household’s house.

(b) The attached Form of relevant statutes is as follows.

C. On December 28, 2015, the seller E, the Plaintiff, the buyer, and the Plaintiff Company F for the sale of the land in Chuncheon-si and G land, the sale of which was made on December 28, 2015 (Evidence A No. 8, which was written, and which was written on that land, shall be removed or destroyed before and after the transfer of ownership.

[Attachment].]