In case where one has acquired the benefits prescribed by the Presidential
Decree as he uses gratuitously the real estate of the person in a special
relationship (excluding the housing in which one resides together with
the owner of relevant real estate and the land appurtenant thereto), the
amount equivalent to the relevant benefits shall be deemed to be the value
of donated property of the gratuitous user of the real estate.
excluding the housing in which one resides together with
the owner of relevant real estate and the land appurtenant thereto),