(심리불속행) 이 사건 제1,2주택은 하나의 주택이 아닌 별도의 주택에 해당하여 ‘1세대 1주택 비과세’대상이라고 보기 어려움[국승]
Seoul High Court 2014Nu48216 ( October 16, 2014)
(C) The first and second houses in this case fall under a separate house, not a house, and thus, are not subject to the "one house non-taxation for one household".
In full view of the fact that the officially assessed individual land price and individual housing price have been calculated respectively, the different households reside in each other, are able to make transactions as independent real estate, the plaintiff also prepares a sales contract, and the main entrance is seen separately, it is difficult to regard the first and second houses of this case as subject to non-taxation for one household because they fall under a separate house, not a house.
Article 89 of the Income Tax Act: Scope of one house for one household under Article 154 of the Enforcement Decree of the Income Tax Act
2014Du4398 Disposition of revocation of capital gains tax imposition
Plaintiff, Appellant: thisA et al.
B: Director of the Tax Office
Seoul High Court: 2014Nu48216 ( October 16, 2014)
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by