1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. On July 21, 1995, the Plaintiff acquired and owned the member B apartment Nos. 112 and 501 (hereinafter “previous Housing”) in Ansan-si (hereinafter “previous Housing”) and acquired C apartment Nos. 112 and 904 (hereinafter “new housing”) on September 30, 2004 due to the redevelopment project for the previous housing.

B. After transferring a newly built house on February 4, 2008, the Plaintiff filed a tax reduction or exemption for capital gains from the acquisition date of the previous house to the sale date of the newly built house pursuant to Article 99-3(1) of the former Restriction of Special Taxation Act (amended by Act No. 9131 of September 26, 2008) with the Defendant around that time.

C. However, on June 1, 2013, the Defendant issued a revised notice of capital gains tax of 29,477,610 to the Plaintiff on June 1, 2013, by deeming that capital gains from the acquisition date of the previous house and the day before the acquisition date of the new house do not fall under tax reduction or exemption under Article 99-3(1) of the former Restriction

On September 2, 2013, the Plaintiff appealed and filed an appeal with the Tax Tribunal on December 20, 2013, but the Tax Tribunal dismissed the Plaintiff’s appeal on March 18, 2014.

[Ground of recognition] No dispute, Gap evidence Nos. 1 and 6, and the purport of the whole pleadings

2. The defendant's defense as to the main defense of this case is an unlawful lawsuit against which the period for filing the lawsuit of this case was not observed.

Pursuant to Article 56(2) and (3) of the Framework Act on National Taxes, any administrative litigation against any illegal disposition under the Framework Act on National Taxes or tax-related Acts shall, in principle, not be instituted without undergoing a request for examination or adjudgment under the Framework Act on National Taxes and a decision thereon, and shall be filed within 90 days from the date the decision on the request

In full view of the results of fact-finding and the purport of the entire pleadings with respect to the Director of the Tax Tribunal, the Tax Tribunal rendered a decision of adjudication on March 19, 2014.