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(영문) 대법원 2018. 06. 15. 선고 2018두40683 판결

(심리불속행)임대주택법에 따른 임대주택 등록을 하지 않았을 경우 1세대 1주택에 해당하지 않음[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2017-Nu-86295 ( October 27, 2018)

Title

(Trialless Conduct) If a rental house under the Rental Housing Act is not registered, it does not constitute one house for one household.

Summary

(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,

Related statutes

Article 97 (Calculation of Necessary Expenses for Transfer Income)

Cases

2018Du40683 Revocation of Disposition of Levying Transfer Income Tax

Plaintiff-Appellant

Ansan ○

Defendant-Appellee

AA Head of the Tax Office

Judgment of the lower court

Seoul High Court Decision 2017Nu86295 Decided March 27, 2018

Imposition of Judgment

June 15, 2018

Text

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff (appointed party).

Reasons

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.