대체주택 취득과정에서 부득이 3주택이 된 경우 중과세 대상으로 볼 수 없음[국패]
Seoul High Court 2010Nu1189 (2010.04.08)
Examination Transfer 2008-0021 (Law No. 29, 2008)
In the process of acquiring a substitute house, it shall not be subject to heavy taxation if it has become three houses inevitably.
It is reasonable to apply the heavy taxation rate of two houses for one household because it is inevitable to consider that the heavy taxation rate of two houses for one household is to absorb gains from speculation as taxes and block speculation in advance, and that the balance date is inevitably adjusted in the process of acquiring a substitute house.
The contents of the decision shall be the same as attached.
All appeals are dismissed.
Costs of appeal shall be borne by each party.
Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, 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, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as