60% 중과세율이 적용되는 1세대 3주택에 해당 하는지 여부[국승]
Whether it constitutes three houses for one household to which the heavy tax rate is applied.
As of December 31, 2003, the Plaintiff does not fall under two houses owned by one household as of December 31, 2003, and those falling under three or more houses owned by one household as of December 31, 2003, and thus is not subject to the transitional provisions.
Article 104 (Tax Rate of Transfer Income Tax)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
We examine the grounds of appeal in comparison with the records and the judgment of the court below. Since it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, it is dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent