종합부동산세등부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The first instance court.
1. The reasons for the acceptance of the judgment of the first instance are as follows in each corresponding part of the judgment of the first instance.
(b)in addition to the content as referred to in paragraph (1) and paragraph 2(c) below in the judgment of the first instance.
In addition, “Plaintiff’s assertion and its determination” as stated in paragraph (1) is added, and each corresponding part of the judgment of the court of first instance is in conformity with paragraph (3) below (the Plaintiff asserted that each newly-built house of this case constitutes a exclusion of aggregate of rental houses excluded from the taxation subject to comprehensive real estate holding tax in accordance with Article 3(1)3 of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act with respect to the imposition of each comprehensive real estate holding tax of this case, the Plaintiff’s assertion was withdrawn by this court and the underlying provision was modified by Article 3(1)1 of the Enforcement
It shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. The addition;
A. The following parts of the first instance court’s 6th two cases “(6)” states that “where a newly-built house is transferred within five years from the acquisition date of the newly-built house, the entire capital gains, including the capital gains accruing from the acquisition date of the newly-built house, shall be reduced or exempted.” The above interpretation otherwise argues that the foregoing interpretation should be equally applied to the transfer after five years from the acquisition date of the newly-built house, as there is no reasonable ground, such as contrary to the tax equity, and thus, the said interpretation should be equally applied to the case where the newly-built house is transferred after
However, even if Article 99-3(1) of the former Restriction of Special Taxation Act provides that where a newly-built house is transferred within five years from the date of acquisition as alleged by the Plaintiff, the transfer income accruing from such transfer shall be reduced or exempted, and the transfer is made after five years from the date of acquisition of the newly-built house.