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 February 3, 200, the Plaintiff acquired and owned the Yangcheon-gu Seoul Metropolitan Government B apartment No. 501 Dong 1204 (hereinafter “instant first house”) and transferred it to C on November 1, 2016. The Plaintiff reported and paid KRW 43,557,071 to the Defendant.

B. On February 21, 2017, the Plaintiff: (a) Article 89(1)3 of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016; hereinafter the same) regarding the transfer of the instant first house to the Defendant.

The Defendant filed a claim for correction to the effect that the Plaintiff’s transfer of the first house to one household prescribed by Article 154(1) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 27653, Dec. 5, 2016; hereinafter the same) constitutes a non-taxation subject to capital gains tax, and thus, constitutes a refund of KRW 43,557,071, which is already paid, but the Defendant filed a claim for correction to the effect that the Plaintiff would refund KRW 43,57,071, which is the first house to the same household member at the time of the transfer of the first house to another household.

On April 10, 2017, the Plaintiff rejected the Plaintiff’s request for correction by deeming that it does not fall under the transfer of one house for one household under Article 154(1) of the former Enforcement Decree of the Income Tax Act.

(hereinafter “instant disposition”). C.

The Plaintiff dissatisfied with the instant disposition and filed an appeal on July 5, 2017, but the Tax Tribunal dismissed the Plaintiff’s appeal on February 19, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1-1-2, Gap evidence 2-2, the purport of the whole pleadings

2. Whether the disposition is lawful;

A. 1) The Plaintiff’s assertion 1) Housing at the time of the transfer of the first house of this case ( November 1, 2016) at the time of the Plaintiff’s assertion is located (Seoul Yangcheon-gu E apartment 202, hereinafter “instant two houses”).

(A) On October 19, 2016, the Plaintiff is a D’s house that the Plaintiff donated to D on October 19, 2016, and is owned by the Plaintiff and D’s family members on resident registration (D, their spouse, and children are the same household. However, the Plaintiff and D.