근무상 형편에 의한 1세대1주택 비과세가 자영업자의 사업상 형편에도 적용되는지 여부[국승]
Seoul High Court 2009Nu7372 (209.03)
Suwon District Court 2008Gudan3849 ( October 13, 2009)
Whether it is applied to one house-free one household household under work circumstances to the circumstances of business of self-employed persons;
The circumstances of business refer to the case where the economic calculation and legal rights and duties belong to the principal, and it is reasonable to view that the circumstances of business refer to the case where the person to whom the property belongs performs work in return for economic compensation such as wages, and that the change in the location of the business place of the self
The contents of the decision shall be the same as attached.
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 of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition