(심리불속행) 구 조세특례제한법 제99조에서 정한 과세특례의 적용대상은 원칙적으로 신축주택 을 주택건설업자로부터 직접 취득한 거주자임[국승]
Seoul High Court 2014Nu51212 (Law No. 25, 2014)
early 2012west 4569 ( December 26, 2012)
(In principle, the subject of special taxation under Article 99 of the former Restriction of Special Taxation Act shall be a resident who directly acquires a newly-built house from the housing constructor.
(W) The subject of special taxation stipulated in Article 99 of the former Restriction of Special Taxation Act is, in principle, a resident who acquires a newly-built house from a housing developer, and the "acquisition date" stipulated in the "transfer income accrued for five years from the acquisition date of a newly-built house" means the date on which the resident acquires a newly-built house directly from the housing developer.
Transfer income tax reduction or exemption for purchasers of Newly-built houses under Article 99 of the Restriction of Special Taxation Act
2014du44281 Revocation of detailed transfer and a disposition rejecting rectification
AA
○ Head of tax office
Supreme Court Decision 2014Du35126 Decided May 16, 2014
Seoul High Court Decision 2014Nu51212 Decided September 25, 2014
February 12, 2015
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as