(심리불속행)임대주택법에 따른 임대주택 등록을 하지 않았을 경우 1세대 1주택에 해당하지 않음[국승]
Seoul High Court-2017-Nu-86295 ( October 27, 2018)
(Trialless Conduct) If a rental house under the Rental Housing Act is not registered, it does not constitute one house for one household.
(In the first instance), the purpose and purpose of the registration of rental housing under the Rental Housing Act and the registration of business under the Income Tax Act are different, and the registration of rental housing under the Rental Housing Act is not deemed to have been made only on the ground that the registration of business under the Income Tax Act has been made, and thus,
Article 97 (Calculation of Necessary Expenses for Transfer Income)
2018Du40683 Revocation of Disposition of Levying Transfer Income Tax
Ansan ○
AA Head of the Tax Office
Seoul High Court Decision 2017Nu86295 Decided March 27, 2018
June 15, 2018
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff (appointed party).
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since it is apparent that there is no reason for falling under Article 4 of the Act on Special Cases Concerning the Law, an appeal under Article 5 of that Act
It is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.