원고와 원고의 부모가 생계를 같이 하고 있어 독립된 세대가 아니라는 전제하에서 이루어진 피고의 이 사건 처분은 위법함[국패]
Seoul High Court 2013Nu118 (2013.06.19)
The defendant's disposition of this case is unlawful on the premise that the plaintiff's parent living together with the plaintiff's parent is not an independent household.
It is reasonable to view that the Plaintiff, at the time of transfer of the instant transferred house, resided with his parents in the instant house living together with the instant house living together with his parents, but was an independent household, not an independent relationship with the relationship of living with the same living fund.
Article 89 of the Income Tax Act
2013Du14122 Revocation of disposition of imposing capital gains tax
GuAA
Head of the District Tax Office
Seoul High Court Decision 2013Nu118 Decided June 19, 2013
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by