1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The court's explanation concerning the instant case is based on the reasoning of the judgment of the court of first instance.

C. 2) The “decision on the second argument” (other than adding the following to the part No. 6 of the first instance judgment No. 2, the second instance judgment) is as stated in the reasoning of the first instance judgment, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Details to be added; and

A. According to the purport of Gap evidence No. 6 and the entire pleadings, it is recognized that the plaintiff registered a civil petition (hereinafter “instant civil petition”) under the title “K” after stating his/her name, mobile phone number, address, and e-mail on the website of the J-Date National Tax Service, and received the answer from the National Tax Service on January 29, 2018 (hereinafter “instant reply”).

The details of the instant civil petition and reply are as follows.

[Civil Petitions of this case] The contents of civil petition title K, which contain civil petition title, are succeeded members of the Nam-gu Busan Metropolitan Government C(F apartment).

The base date for management and disposal of the current status of goods C: The purchase of detached housing from members C (A) on May 10, 201: The lease agreement of the former owner (A) on January 22, 201 to the purchase housing on January 22, 201: the date of destruction of the house for purchase from February 17, 2011 to October 6, 2013 (2 years and seven months): The current status of real estate possession as of October 6, 2013: The current status of real estate possession until now.

1. In the case of a successor to a cooperative purchased after the date of authorization of the management and disposal plan, it shall meet the requirements for non-taxation (holding requirements) as of the earlier date between the date of authorization and the date of removal of the management and disposal plan. In the case of the principal, he purchased after the date of authorization of the management and disposal plan, but has functioned as the actual house for

In such cases, two years and seven months prior to the loss of sale shall be recognized as holding period and shall be exempted from the transfer tax.

2. The real estate at issue is scheduled to be completed on February 2, 2018 and shall also be sold after completion.