다가구 주택을 2인 이상에게 하나의 매매단위로 양도시 1세대1주택 비과세 판단[국승]
Gwangju High Court 2009Nu170 ( August 27, 2009)
early 2007 Mine1414 (Law No. 27, 2007)
One house non-taxation for one household when transferring a multi-household house to two or more persons by a single sale unit;
In order to be subject to non-taxation for one house for one household, a multi-household house shall not be sold to each household, and a single sales unit shall be transferred to one person. It shall not be deemed that a multi-household house is transferred to one person on a single sales unit unless any person is the same household member.
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Since the petition of appeal did not state any grounds for appeal and did not submit a statement of grounds for appeal within the prescribed period, it is so decided as per Disposition by the assent of all participating Justices, pursuant to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of