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(영문) 대법원 2017. 11. 09. 선고 2017두54814 판결

(심리불속행) 주택을 3년이상 보유하지 아니하여 이 사건 조합원 입주권이 비과세 대상에 해당하지 않음[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2016-Nu-78440 ( March 31, 2017)

Title

(Resceptive Conduct) It is not subject to non-taxation because it does not own a house for three years or more.

Summary

(main point of the original trial) Since the retention period by the date of authorization for administration and disposal does not reach three years, it does not constitute non-taxation for one house per household.

2.2 Doese

Related statutes

Article 89 of the Income Tax Act

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

The records of this case and the judgment below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument about the appeal is without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

section 3.