(영문) 대법원 2015. 09. 10. 선고 2015두43520 판결

취학 근무상의 형편에 의한 1세대 1주택에 해당함[국패]

Case Number of the immediately preceding lawsuit

Seoul High Court 2014Nu66504 (2015.07)

Case Number of the previous trial

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.

Related statutes

Article 155 of the Enforcement Decree of Income Tax Act


2015Du43520 Revocation of Disposition of Imposing capital gains tax


This AA


Head of Namyang District Tax Office

Judgment of the lower court

Seoul High Court Decision 2014Nu66504 Decided May 7, 2015

Imposition of Judgment

oly 2015.10


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