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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff completed the registration of transfer of ownership on the ground of sale on December 3, 1982, 1982, No. 14479, which was received on March 24, 1988, with respect to the Suwon District Court’s 547 square meters (hereinafter “instant land”).
B. In early 194, the Plaintiff newly constructed a 21.35 square meters of 21.35 square meters of 1st floor, 100.87 square meters of 1st floor, 2nd floor, 97.75 square meters of 3rd floor, and 97.75 square meters of 3rd floor on the instant land (hereinafter “instant building”) on the instant land, and completed the registration of initial ownership as of January 20, 1994 (hereinafter “instant real estate”), and as of January 20, 1994, registration of initial ownership is completed.
C. On June 12, 2009, the Plaintiff sold the instant real estate to C (hereinafter “instant transfer”). On June 12, 2009, the Plaintiff completed the registration of transfer of each of the instant real estate as a result of sale on June 17, 2009 with the recipient No. 49108, Jun. 17, 2009, respectively.
On August 26, 2009, when the Plaintiff filed a return on the tax base of transfer income concerning the transfer of this case with the Defendant, the Plaintiff asserted that the second and third floors of the instant building were used as a house for one household, and filed a return on the tax base of KRW 45,82,652, and the amount of tax to be voluntarily paid was KRW 5,518,460 (hereinafter “the instant report”).
E. The Defendant: (a) conducted a field investigation on the instant report from April 16, 2012 to April 30, 2012; (b) determined that the third floor of the instant building was a house; and (c) the second floor was used as a space for restaurant business; and (d) deemed that only the third floor of the instant building constituted non-taxation on one house for one household; and (b) on August 13, 2012, the Plaintiff was paid the tax amount to be declared at KRW 228,254,69, and KRW 233,73,159, the total determined tax amount to be paid at KRW 23,73,159.