양도소득세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On February 21, 1995, the Plaintiff acquired the Dongjak-gu Seoul Metropolitan Government 3rd floor C (hereinafter “instant housing”) and transferred the instant housing (hereinafter “instant transfer”) on February 20, 2018.
B. At the time of the instant transfer, the Plaintiff acquired and owned the Dongjak-gu Seoul Metropolitan Government D Building E (hereinafter “instant substitute house”) on August 18, 2017, and on June 28, 2017, F, the Plaintiff’s spouse, owned and leased the Plaintiff’s H apartment No. 9 I (hereinafter “instant leased house”).
F At the time of the transfer of this case, the F had the rental business operator registered under the Special Act on Private Rental Housing, but did not have the business operator registered under the Income Tax Act.
C. The real estate owned by the Plaintiff household, a household at the time of the transfer of the instant case, is indicated in the following table:
On February 21, 1995, Plaintiff 1 for the purpose of real estate ownership acquisition date, and Plaintiff 2’s spouse of the instant housing on June 28, 2017, the instant leased housing on August 18, 2017, Plaintiff 3, the instant leased housing on August 18, 2017
D. The Plaintiff’s instant housing constitutes “resident housing” under Article 155(20) of the former Enforcement Decree of the Income Tax Act (wholly amended by Presidential Decree No. 29242, Oct. 23, 2018; hereinafter the same), and the instant leased housing owned by F constitutes “long-term Rental Housing” under the said Enforcement Decree, and thus, the instant transfer did not report and pay the transfer income tax on the ground that the instant housing constitutes the requirements for non-taxation for temporary one household under Articles 89(1)3 (b) of the former Income Tax Act (wholly amended by Act No. 16104, Dec. 31, 2018); Articles 15(20), 15(1), and 154(1) and (11) of the former Enforcement Decree of the Income Tax Act, where the Plaintiff household owned a residential housing and a long-term rental housing and transferred a residential housing.
E. However, the Defendant leased the leased house at the time of the transfer of this case.