(심리불속행) 생계를 같이하는 가족으로서 1세대를 이루고 있음을 인정할 수 없음[국승]
Seoul High Court 2011Nu19262 (2012.04.06)
early 209west3377 ( December 28, 2009)
(ps) It shall not be recognized that there is a single household as a family member living together.
(In the case of expropriation of each piece of land and each house, it is insufficient to recognize that the family has formed one household as a member of the family living together with the same address or residence, and as long as it cannot be seen as one household, it is not necessary to examine whether each house is a house or not, the provisions of non-taxation for one household cannot be applied.
Article 89 of the Income Tax Act
2012Du10031 Revocation of disposition of imposing capital gains tax
Sector XX
Gangwon-gu Director of the District Office
Seoul High Court Decision 2011Nu19262 Decided April 6, 2012
The appeal is dismissed.
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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final