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(영문) 서울행정법원 2012. 04. 10. 선고 2011구단29109 판결

양도당시 2주택자에 해당하므로 1세대 1주택 비과세 요건을 갖추지 못함[국승]

Case Number of the previous trial

Cho High Court Decision 201Do3463 ( November 21, 2011)

Title

At the time of transfer, one house tax exemption requirement for one household is not satisfied because it falls under two housing owners at the time of transfer.

Summary

The date of acquisition, such as donated property required to be registered for the transfer or exercise of rights, is the date of acquisition, and the registration of ownership transfer for donated house has been completed after the remainder receipt date of the transferred house and the date of registration of ownership transfer, and thus, the two house owners at the time of transfer did not meet

Related statutes

Article 98 of the Income Tax Act, Article 162 of the Enforcement Decree of the Income Tax Act

Article 23 of the Enforcement Decree of Inheritance Tax and Gift Tax Act

Cases

2011Gudan29109 Revocation of Disposition of Imposing capital gains tax

Plaintiff

XX

Defendant

Director of the District Office

Conclusion of Pleadings

March 20, 2012

Imposition of Judgment

April 10, 2012

Text

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Purport of claim

The Defendant’s disposition of KRW 000 on July 12, 201 against the Plaintiff on July 12, 201 is revoked.

Reasons

1. Circumstances of dispositions;

A. On September 26, 1974, the Plaintiff acquired and owned a building of 00-00 square meters and its ground (hereinafter “instant house”) in Gangseo-gu Seoul Metropolitan Government, Gangseo-gu, 00-00, 69 square meters and its ground. On April 23, 2010, the Plaintiff transferred the instant house on April 23, 201, and did not report the transfer income tax by deeming that it constitutes one house non-taxation for one household.

B. However, on July 12, 2011, the Defendant decided and notified 000 won of the capital gains tax for the year 2010 on the ground that “the Plaintiff does not constitute a non-taxation requirement as two houses for one household at the time of the transfer of the instant house” (hereinafter “instant disposition”).

[Reasons for Recognition] Unsatisfy, Gap evidence 6, Eul evidence 1 and 2, the purport of the whole pleadings

2. Whether the disposition is light; and

A. The plaintiff's assertion

Before transferring the instant house, the Plaintiff donated a building of 00-0 square meters and its ground (hereinafter referred to as “the instant donated house”) to B (ASEAN) of Gangseo-gu Seoul Metropolitan Government, the Plaintiff was one house for one household at the time of the transfer of the instant house. Therefore, the instant disposition that was otherwise reported is unlawful even though it constitutes a non-taxation as one house for one household.

(b) Fact of recognition;

(1) Details of the transfer of the instant house

(A) On February 18, 2010, the Plaintiff sold the instant housing at KRW 000,000,000, and concluded a sales contract with the contract date and the intermediate payment KRW 000 on March 30, 2010, and the remainder KRW 000 on May 4, 2010.

(B) However, the Plaintiff received the purchase and sale balance of the instant housing on April 23, 2010, and completed the registration of ownership transfer to ChoCC on the same day.

(2) Circumstances of donation of the gift of this case

(A) On April 12, 2010, the Plaintiff entered into a contract with thisB to donate the instant gift housing.

(B) On April 26, 2010, the Plaintiff completed the registration of ownership transfer with respect to the instant donated house to thisB.

[Reasons for Recognition] The above evidence, Gap evidence Nos. 1 through 5 (including paper numbers), and the purport of the whole pleadings

C. Determination

Whether it constitutes a non-taxation for one household shall correspond to one house for one household as of the time of transfer of the relevant house, and according to Article 98 of the Income Tax Act and Article 162 (1) 1 of the Enforcement Decree of the same Act, the time of transfer shall be "the date of liquidation of the price", but if the date of liquidation is unclear, the date of receipt of registration recorded in the register shall be deemed the date of transfer. Meanwhile, according to Article 23 (1) 1 of the Enforcement Decree of the Inheritance Tax and Gift Tax Act in relation to the time of acquisition of donated property, the date of acquisition, such as property requiring the transfer of rights or the registration of exercise thereof, shall be

In this case, according to the foregoing facts, as to whether the Plaintiff at the time of the transfer of the instant house satisfies the requirements for non-taxation for one household, the Plaintiff received all remainder on April 23, 2010 while transferring the instant house, and completed the registration of ownership transfer to the purchaser on the same day. The Plaintiff completed the registration of ownership transfer on the instant donated house to B on April 26, 2010, and thus, at the time of the transfer of the instant house, the Plaintiff did not meet the requirements for non-taxation for one household as two houses for one household.

D. Sub-committee

Therefore, since the Plaintiff did not meet the requirements for non-taxation for one house for one household, the instant disposition that the Plaintiff reported as such is lawful.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.