1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. The reasons why this court should explain concerning this part of the reasons for the decision of the court of first instance are as stated in the relevant part of the reasons for the decision of the court of first instance, i.e., the relevant part of the grounds for the decision of the court of second instance 2 through 11, i.e., the background of the disposition i., e.,

2. Whether the instant disposition is lawful

A. The gist of the parties’ assertion 1) The Plaintiff and their families resided in the instant transferred house, and were directors of the instant officetel on June 30, 201, when residing in the instant transferred house.

On the resident registration basis, the Plaintiff transferred on March 29, 2005 to February 28, 201, but this is intended for the Plaintiff to act as the occupant representative of the instant officetel, and the family members transferred only to move to a new school year for his/her father to a new school year.

B) The Plaintiff entered into a sales contract on March 1, 2003 for the purpose of leasing the instant officetel as the office, and completed the business registration on March 10, 2003. After the completion of the instant officetel on July 28, 2005, the Plaintiff acquired the instant officetel as a completion of construction on July 28, 2005, but disputes, such as noise and the infringement of the right to sunshine, etc. due to the surrounding apartment construction. As can be seen, the Plaintiff’s resident registration was transferred to the Plaintiff to participate in the lawsuit as the representative of the occupants during the dispute. (C) In order to participate in the lawsuit as the representative of the occupants, the instant officetel was sold to the “business facility (office)” from the time of sale, and the actual Plaintiff was sold to the office to rent it as the office, and the Plaintiff did not reside at any time before June 30, 2011.

Therefore, the instant officetel cannot be deemed a house until June 30, 201, and the transfer income tax cannot be imposed on the instant transferred house as one house for one household under the relevant statutes.

2 Although the Defendant’s instant officetel is a business facility entered in the public register, it is an internal structure, such as a living room, kitchen, and bath room.