구 조세특례제한법 제97조에서 말하는 임대주택은 2000. 12. 31. 이전에 임대를 개시할 것을 요함.[국승]
Daejeon District Court-2015-Gu Group-100589 (2016.05)
Cho Jae-2015- Daejeon-0751 ( October 13, 2015)
The rental housing under Article 97 of the former Restriction of Special Taxation Act needs to be commenced before December 31, 200.
The main text of Article 97 (1) of the former Restriction of Special Taxation Act provides that "where a rental house is leased for not less than five years after commencing the lease before December 31, 200, the relevant house (hereinafter referred to as "rental house") shall be referred to as "the case of rental house leased for not less than ten years" under the proviso of the same paragraph, it is necessary to start the rental house before December 31, 200.
Article 97 of the former Restriction of Special Taxation Act
2016Nu10563 Revocation of disposition of imposing capital gains tax
】 】
Head of the Busan District Tax Office
June 9, 2016
July 8, 2016
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance is revoked. The imposition of the transfer income tax (including additional tax) on the Plaintiff on December 10, 2014 by the head of the ○○○○○○ (including additional tax) shall be revoked on December 10, 2014 (the phrase “ December 19, 2015” in paragraph (1) of the same Article refers to a clerical error in the purport of the amended claim of January 5, 2016 and the application for modification of the cause of the claim.
1. Quotation of judgment of the first instance;
The reasoning for this Court’s explanation concerning this case is as stated in the reasoning of the first instance judgment, except for the addition of the following parts between the five and four acts under Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
The plaintiff asserts that "the case of rental housing leased for not less than 10 years" under the proviso of Article 97 (1) of the former Restriction of Special Taxation Act is independent, and that the above proviso shall not be interpreted on the condition that "the commencement of rental housing was made before December 31, 2000" under the main sentence. However, the interpretation of tax laws and regulations shall not be interpreted in accordance with the legal provisions unless there are special circumstances, nor shall it be interpreted extensively or analogically without reasonable reasons. In particular, it would be reasonable to strictly interpret that "the provision that is obviously preferential in terms of the requirements for reduction or exemption should be interpreted in accordance with the principle of fair taxation" (see, e.g., Supreme Court Decision 2002Du9537, Jan. 24, 200). (2) If the concept of "rental housing" under the main sentence of Article 97 (1) of the former Restriction of Special Taxation Act is leased for not less than 10 years after the commencement of lease of 10 years or more after the commencement of lease of 10 years or more after the transfer of lease.
2. Conclusion
Then, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is delivered with this conclusion.
Therefore, the plaintiff's appeal is dismissed.