비거주자가 재개발조합원으로 참여하여 1세대1주택 주택취득후 양도시 비과세 여부[국승]
Seoul Administrative Court 2008Gudan2432 ( October 13, 2008)
National High Court Decision 2007Du3273 ( November 13, 2007)
Whether a non-resident is exempt from taxation at the time of transfer after the acquisition of one house for one household by participating in redevelopment as a partner;
Although the plaintiff became a redevelopment partner as a resident and concluded a sales contract for the apartment of this case, the plaintiff acquired the apartment of this case as a non-resident's status, so it should be deemed that the plaintiff failed to meet the non-taxation requirements for one house for one household.
The contents of the decision shall be the same as attached.
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's refusal to correct the capital gains tax of 62,528,070 won in the quarter of 2006 against the plaintiff on June 22, 2007 shall be revoked.
The reasoning for the court's explanation on this case is that the principle of strict interpretation derived from the principle of no taxation without law between "(C)" and "the preceding" among the judgment of the court of first instance is applied not only to cases meeting taxation requirements, but also to cases meeting the requirements for non-taxation and tax reduction or exemption. It is not allowed to expand or analogically interpret the requirements for non-taxation or tax exemption or exemption for the benefit of taxpayers without reasonable grounds (see, e.g., Supreme Court Decision 2005Da19163, May 25, 2006). The addition of this case is not allowed since it is against the principle of no taxation without law, which is the basic ideology of the tax law (see, e.g., Supreme Court Decision 2005Da19163, May 25, 2006). It is identical to the reasoning for the first instance judgment, other than the one using the "resident" of the six pages as "resident."
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.