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 April 9, 1984, the deceased B (the deceased on January 15, 2016, hereinafter “the deceased”) who is the father of the Plaintiff completed the registration of ownership transfer on June 12, 1984 with respect to C forest land 4,381 square meters due to the partition of co-owned property in Seoul Special Metropolitan City, Nowon-gu.

Part of the said woodland 4,381 square meters was divided into D Forest 866 square meters on April 8, 1999, and part of the said woodland 866 square meters was divided into E forest 584 square meters on April 24, 2014 (hereinafter “instant land”).

B. According to the “Unauthorized Building Register”, the Plaintiff owned 59.49 square meters of an unauthorized building constructed in 1955 on the instant land (hereinafter “former Unauthorized Building”) by F, the births of the Deceased.

Meanwhile, on the instant land from 2009 to 2013, there exist the same building as “new unauthorized building” (hereinafter “new unauthorized building”) (Article 15-1, 2). The Deceased paid the enforcement fine imposed on the Deceased or G on December 2012, 2012 relating to the 139 square meters and 74 square meters of an unauthorized building (hereinafter “the deceased unauthorized building”).

In light of the fact that the total size of the deceased’s unauthorized building (213 square meters) and the new unauthorized building (211.4 square meters), there is no big difference between the total size of the building without permission and the attached Form 1 drawings (1) through (3) among the new unauthorized buildings, the deceased’s unauthorized building and the new unauthorized building seem to be the same building.

C. On March 18, 2014, the Deceased sold the instant land and the Deceased Unauthorized Building (hereinafter “each of the instant real property”) and the instant land in KRW 1,912,40,000,000, which was adjacent to the instant land. The Deceased reported and paid the transfer income tax by applying one household’s non-taxation provision and special long-term holding deduction (hereinafter “non-taxation, etc.”) to each of the instant real property.

After conducting an audit in 2017, the Director of the Central Regional Tax Office of the Central Tax Office of the Central Tax Office, the deceased's unauthorized building is not a house but a building.