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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. On November 17, 2015, the Plaintiff transferred (hereinafter “instant transferred house”) KRW 1,340,00,000, and KRW 1,340,000 of the Yeongdeungpo-gu Seoul Metropolitan Government apartment house B (hereinafter “instant transferred house”) (hereinafter “instant transfer”). On November 30, 2015, the transfer value of KRW 1,340,000,000, the acquisition value of KRW 93,210,951, and necessary expenses was KRW 105,784,190, deeming the instant transferred house as a high-priced house subject to non-taxation for one household, and reported and paid KRW 12,163,590 for the transfer income tax for the year 2015.
B. At the time of the transfer of this case, the Defendant: (a) confirmed that the Plaintiff owned Seongbuk-gu Seoul apartment 806 Dong 1904 (hereinafter “instant rental housing”); (b) the Plaintiff’s husband D owned 10 Dong-dong 904 (hereinafter “instant residential housing”); (c) denied the tax exemption for one household on the transfer of this case; and (d) corrected the transfer value of KRW 1,340,000,00; (b) the acquisition value of KRW 93,210,951; and (c) the special deduction rate for long-term possession based on the retention period as KRW 105,784,190, and the special deduction rate for long-term possession based on the retention period as KRW 30% on May 10, 2016.
C. The Plaintiff appealed and filed an appeal with the Tax Tribunal on July 14, 2016, but was dismissed on December 12, 2016.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. Although the Plaintiff asserted that the instant house was registered as a business operator or as a rental business operator at the time of the instant transfer, the Plaintiff registered as a rental business operator under the Rental Housing Act and the instant rental housing after the instant transfer, and thus, Article 155(19) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 26763, Dec. 28, 2015; hereinafter “former Enforcement Decree of the Income Tax Act”).