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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’s purchase and sale of housing 1) The Plaintiff purchased ownership on February 20, 2007, Ulsan-gu B site 346.8 square meters (hereinafter “instant land”).
3) A multi-family house for lease purposes (hereinafter “instant one house”)
A) On November 17, 2007, when the construction was completed, C entered into a sales contract for the land and the housing of this case with C on November 17, 2007. On November 20, 2007, C concluded a sales contract for the land of this case on November 20, 207, and C completed the registration of ownership transfer based on the above sales contract and the registration of ownership transfer for the housing of this case. The Plaintiff reported and paid capital gains tax only for the land of this case in relation to the transfer of the land of this case and the housing of this case. (ii) The Plaintiff entered into a sales contract for the land of this case on August 31, 2007, Ulsan-gu D Special Metropolitan City, which acquired ownership on August 31, 2007 (hereinafter “the second land”). However, on May 6, 2008, the registration of ownership transfer for the land of this case and the housing of this case on May 23, 2008.
The Plaintiff reported and paid the transfer income tax only on the land of this case 2 in relation to the transfer of the land of this case and housing.
3. On November 19, 2007, the Plaintiff registered the instant land as a place of business and registered the instant business as a residential building construction business; however, on February 28, 201, the Plaintiff closed his/her business on July 1, 2007, which was registered as a house rental business and reported the global income tax on the said house rental business and the wage and salary income from 2007 to 2012 after having registered the business as a house rental business. The Plaintiff was not registered as a business operator on the Housing Rental Business and the wage and salary income from 2007 to 2012, and was currently working in the Gisungex Co., Ltd.
B. The plaintiff.