[양도소득세등부과처분취소][공1995.10.1.(1001),3299]
(a) The meaning of "land annexed to a house" under subparagraph 6 (i) of Article 5 of the former Income Tax Act;
(b) The point of time of determining whether one house for one household and its appurtenant land are applicable;
(a) The term “land attached to a house” as provided in subparagraph 6 (i) of Article 5 of the former Income Tax Act (amended by Act No. 4019 of Dec. 26, 198) which is exempt from the capital gains tax refers to the land which is recognized as the space of residential life under the social norms as the land, and consists of a transfer house and an economic unit.
B. Whether one house for one household under Article 5 subparagraph 6 (i) of the former Income Tax Act and its appurtenant land should be determined at the time of transfer of the house and the site.
구 소득세법 (1988.12.26. 법률 제4019호로 개정되기 전의 것) 제5조 제6호 ㈖목
A. Supreme Court Decision 84Nu255 delivered on October 10, 1984 (Gong1984, 1806) 87Nu584 delivered on September 8, 1987 (Gong1987, 1594) 92Nu7023 delivered on July 24, 1992 (Gong1992, 2589) 91Nu10367 delivered on August 18, 1992 (Gong1992, 2783) 83Nu446 delivered on March 27, 1984 (Gong1984, 734) 87Nu526 delivered on October 13, 1987 (Gong1987, 1973) 193Nu193849 delivered on September 13, 1983 (Gong1937, 194) 193Nu1943839 delivered on May 19, 19794)
[Defendant-Appellant-Appellee] Plaintiff 1 and 3 others
Head of Seocho Tax Office
Seoul High Court Decision 94Gu14959 delivered on April 27, 1995
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).
On September 28, 198, the court below rejected the Plaintiff’s above residential address of 450.2 square meters in Seocho-gu and its ground lot and 9.72 square meters in 1st floor and 82.71 square meters in 1st floor, and (2nd 451.6 square meters in 2nd 4.6 square meters in 2nd 1st 2nd 6th 6th 6th 6th 6th 198, which is not subject to capital gains tax (amended by Act No. 4019 of Dec. 26, 1988; hereinafter the same shall apply) on the ground that the Plaintiff’s above residential address of 1st 6th 1st 6th 1st 6th 6th 6th 1st 6th 6th 6th 6th 2nd 6th 6th 6th 6th 2nd 6th 6th 6th 6th 1967.
In light of the records and comparison of relevant evidence, the above recognition and determination by the court below is just, and there is no error in the misapprehension of legal principles as to land annexed to one house for one household under Article 5 subparagraph 6 (i) of the Act, or contrary to the rules of evidence, which affected the conclusion of the judgment, as discussed in the judgment of the court below, and according to the reasoning of the judgment of the court below, it is clear that the court below judged whether the above ( Address 2 omitted) site constitutes one house for one household and land annexed thereto at the time when the plaintiff transferred the above house and land (see Supreme Court Decision 87Nu526, Oct. 13, 1987; Supreme Court Decision 87Nu526, Oct. 13, 1987). Thus, as discussed in the judgment of the court below,
Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Jeong Jong-ho (Presiding Justice)