1. The plaintiff's claim is dismissed.

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

1. Details of disposition;

A. B Co., Ltd. (hereinafter “B”) that is a rental business operator registered under the former Rental Housing Act (wholly amended by Act No. 13499, Aug. 28, 2015; hereinafter the same) (hereinafter the same) newly constructed and leased C Apartment 495 households (hereinafter “instant housing”) with a subsidy from the National Housing Fund on October 30, 2000.

B was approved on July 31, 2014 to convert the housing of this case into parcelling-out from macroscopty.

B. The Plaintiff purchased the instant housing from B on October 22, 2014, and completed the sale as approved under the former Rental Housing Act from 2014 to 2016, but Article 55-2 of the former Corporate Tax Act (amended by Act No. 12850, Dec. 23, 2014) applies to the Defendant’s income for the business year 2014 pursuant to Article 55-2 of the Corporate Tax Act (amended by Act No. 12850, Dec. 23, 2014; hereinafter the same applies).

corporate tax pursuant to this subsection has not been paid.

C. According to the audit and inspection register that the sale of housing in this case is subject to Article 5-2 of the Corporate Tax Act, the Plaintiff, on March 17, 2017, filed a revised return of corporate tax for the business year 2014, 2015, and filed and paid corporate tax for the business year 2016, as follows.

(Unit: 690,504,504,540 69,050,454 21,757,797,797 90,808,251 2015 1,843,797,760,379,7763,853, 167 2222,232,943 2016 105,364,380,380,536, 438-10,536,438-2,639,666,680,663,966,686,689,610,37,637,630,630

D. On September 5, 2017, the Plaintiff filed a request with the Defendant for rectification and refund of the tax base and amount of corporate tax returned and paid as above on the ground that Article 55-2 of the Corporate Tax Act does not apply to the transfer income of the instant housing.