장기임대주택에 대한 양도소득세 감면 대상인 ‘임대주택’의 범위[국승]
Seoul Administrative Court 2008Gudan5257 (No. 24, 2008)
National High Court Decision 2007No4067 ( December 27, 2007)
Scope of "rental housing subject to reduction or exemption of capital gains tax for long-term rental houses"
'Before December 31, 00, in case of transfer after the commencement of lease prior to lease for not less than five years, the term "rental house in question" shall be interpreted as in accordance with the provision of the above.
The contents of the decision shall be the same as attached.
Article 88 (Definition of Transfer)
Article 154 (Scope of “One House for One Household”)
The appeal by the plaintiff (appointed party) shall be dismissed.
Expenses for appeal shall be borne by the plaintiff (appointed party).
Purport of claim and appeal
The decision of the first instance court shall be revoked. The imposition of KRW 15,039,530 on June 1, 2007 by the Defendant against the Plaintiff (Appointed Party) and the Appointers is revoked. The imposition of KRW 15,039,530 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning of the judgment of this court is as follows, and it is stated in the judgment of the court of first instance except in the following cases. Thus, it is accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. The damaged part;
(1) Two pages 5 reconstruction projects shall be implemented by re-building project as "the re-building project."
② The 2nd 7th 2nd 7th 2nd 7th 2nd 2nd 2nd 3rd 2nd 2nd 2nd
③ The acquisition period or 6.0 .0 .0 .0 .0 .0 .0 .. ..... ......
3. Conclusion
Therefore, the claim of this case by the plaintiff (appointed party) and the representative is dismissed as it is without merit, and the judgment of the court of first instance is just in accordance with this conclusion, and the appeal by the plaintiff (Appointed party) is dismissed as it is without merit, and it is so decided as per Disposition.