미성년자라는 사유만으로 별도의 세대구성을 할 수 없어 조부모와 세대를 합가하는 경우 1세대1주택 비과세 예외규정 적용여부[국승]
Seoul High Court-2016-Nu71463 (2017.06.07)
Whether the exception to non-taxation provisions on one house for one household shall apply in cases where a grandparent and the family unit are combined because it is impossible to constitute a separate household solely on the grounds that it is a minor.
Even in cases where a person is not able to constitute a separate household solely on the ground that he/she is a minor, if it does not constitute a special provision under the relevant Acts and subordinate statutes, the special provision on non-taxation for one household shall not be applied.
Article 89 of the Income Tax Act, scope of house for one household under Article 154 of the Enforcement Decree of the Income Tax Act, and special case of house for one household under Article 155 of the Enforcement Decree
Supreme Court-2017-Du-50256 (2017.09.07)
EO
O Head of tax office
2017.09.07
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as