취학 근무상의 형편에 의한 1세대 1주택에 해당함[국패]
Seoul High Court 2014Nu66504 (2015.07)
Early High Court Decision 2013J 1573 (O5, 2013)
single house for one household due to the circumstances of school attendance service.
It is acquired by replacing the house located outside the Seoul Metropolitan area with the second Cheongju house under the continued situation due to the inevitable reasons such as school attendance and work situation, so it constitutes a transfer of one house for one household.
Article 155 of the Enforcement Decree of Income Tax Act
2015Du43520 Revocation of Disposition of Imposing capital gains tax
Head of Namyang District Tax Office
Seoul High Court Decision 2014Nu66504 Decided May 7, 2015
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition