공부상 용도는 주택으로 되어 있으나 실제 주거에 사용되지 않았으므로 1세대 1주택의 ‘주택’으로 볼 수 없음[국승]
Seoul Administrative Court-2015-Gu Partnership-5370 ( October 30, 2015)
The purpose in the public register is a house, but it is not actually used for a house, so it can not be seen as a house for one household.
(as shown in the first instance judgment) The public record is a house, but it is not used for the real residence, so it cannot be viewed as a house for one household.
Article 154(1)1 of the Enforcement Decree of the Income Tax Act
2015Nu6733 Revocation of Disposition of Imposing capital gains tax
OO
O Head of tax office
August 24, 2016
September 21, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 000,000,000 (including additional tax of KRW 00,000,000) against the plaintiff on December 1, 2013 shall be revoked.
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.