주택의 부지가 문화재보호법에 따른 지정문화재로 지정되었다 하더라도 주택이 문화재인 것은 아니어서, 비과세요건을 충족한 것으로 볼 수 없음[국승]
Seoul Administrative Court-2018-Gu Group-4604 (2018.05.09)
Even if the site of a house has been designated as a designated cultural heritage pursuant to the Cultural Heritage Protection Act, it shall not be deemed that the house meets the requirements for non-taxation.
In order to meet the requirements for non-taxation of capital gains tax under Article 155 (6) of the former Enforcement Decree of the Income Tax Act, housing must be designated as cultural properties under Article 2 (2) through (3) of the Protection of Cultural Properties Act, but such fact cannot be deemed to have satisfied the non
Special Cases concerning one house for one household under Article 155 (6) 1 of the Enforcement Decree of the Income Tax Act;
2018Nu4871 Revocation of Disposition of Imposing capital gains tax
AA
BB Director of the Tax Office
August 31, 2018
October 26, 2018
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 defendant shall revoke the imposition of capital gains tax of KRW 79,643,770 for the plaintiff on June 22, 2017.
1. Quotation of the reasons for the judgment of the first instance;
The reason for this decision is that the first instance court's decision is identical to the reason for this decision, except where the term "the provision of this case" in the 17th judgment of the first instance court is "the part other than each subparagraph of Article 155 (6) and 1 of the former Enforcement Decree of the Income Tax Act", and therefore, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of
2. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.