1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reason why this court's explanation about the circumstances of the disposition is the same as that of the corresponding column of the judgment of the court of first instance, and thus, this is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

2. The plaintiff's assertion

A. The primary assertion is that the Plaintiff did not purchase the instant house No. 1 from F, the transferor owner, but merely obtained title trust. Thus, the Plaintiff did not have any duty to pay capital gains tax since it did not own or transfer the instant house No. 1.1.

B. Preliminary assertion (1) Article 155(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 21301, Feb. 4, 2009; hereinafter the same shall apply) and Article 72(1)2 of the Enforcement Rule of the same Act (amended by Ordinance of the Ministry of Finance and Economy No. 476, Dec. 31, 2005; hereinafter the same shall apply) provide that where a household possessing one house temporarily owns two houses, it shall be deemed as one house for one household if the former house is transferred within one year from the date of acquiring another house. Even if the previous house was not disposed of within one year, if an application for auction is filed with the court within the same period, it shall be treated as the transferred house, and in fact, it shall be excluded from provisional disposition having the same effect as the case of application for auction, and in the case of the plaintiff, it shall not be effective from the date of acquisition of the second house and the provisional disposition No. 15 of the former Enforcement Rule of the Income Tax Act with the same effect as the provisional disposition No. 1 of this case.