장기임대주택의 1세대 1주택 특례적용은 양도당시 임대주택법에 따라 임대주택 으로 등록하고 있어야 함.[국승]
Seoul Administrative Court 2016Gudan58232 ( December 14, 2016)
Tax Tribunal 2016Seoul Northern2692 ( October 10, 2016)
One house for one household of long-term rental house should be registered as a rental house according to the Rental Housing Act at the time of transfer.
In order for a person who owns a long-term rental house or a residential house to be subject to special cases of one house for one household following the transfer of residential house, the Rental Housing Act explicitly prescribes the registration of a rental business operator according to the Rental Housing Act.
Special Cases of Article 155-1 of the Enforcement Decree of the Income Tax Act:
Seoul High Court 2016Nu82661 Revocation of Disposition imposing capital gains tax
MaximumO
Director of the District Office
December 14, 2016
March 21, 2017
April 11, 2017
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
the Gu Office's place of service and place of service
The judgment of the first instance shall be revoked. The transfer income tax reverted to the Plaintiff in April 1, 2016 by the Defendant against the Plaintiff on April 1, 2016
The imposition of KRW 109,367,430 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning for the judgment of the court in this case is as stated in the reasoning for the judgment of the court of first instance except for the following parts, and thus, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure
○ The following shall be added to the judgment of the first instance court which does not carry out the third below below 4:
In addition, Articles 15 (19) and 167-3 (1) 2 of the former Enforcement Decree of the Income Tax Act explicitly stipulate that the "business registration under Article 168 of the Income Tax Act" and "registration of a rental business operator under Article 6 of the Rental Housing Act" shall be made with respect to the lessee of the "long-term rental house" under Article 15 (19) and Article 167-3 (1) 2 of the former Enforcement Decree of the Income Tax Act. Thus, even if the opening date on the plaintiff's business registration certificate (Evidence A4) was corrected on June 17, 2015, the transfer date on the plaintiff's business registration certificate (Evidence A4) was corrected on June 17, 2015, the lease business operator's registration date on October 14, 2015 still fell under the long-term rental house under the correction of the opening date on the above business registration certificate.
2. Conclusion
Therefore, the judgment of the first instance court is justifiable, and the plaintiff's appeal is dismissed as it is without merit.