Article 154 (Scope of One House for One Household)

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

A. On October 23, 2002, the Plaintiff owned on October 23, 2002, the Plaintiff 547-9 large 325 square meters (hereinafter “the Plaintiff”).

The instant land was newly constructed on the first underground floor, multi-household house for the second ground (141.61 square meters (multi-household house), 2 floor 135.91 square meters (multi-family house), 158.50 square meters (113.5 square meters for multi-household house, 45 square meters), total floor area of 436.02 square meters, hereinafter referred to as “instant house”) and obtained approval for use from the competent authority.

B. On October 16, 2007, the Plaintiff: (a) to the head of Si/Gun/Gu on October 16, 2007, the total purchase price of the instant housing and land 9

On the other hand, the house of this case exceeds 4 million won at the time of acquisition and transfer of the household case, and the standard market price of the mother-gu at the time of acquisition and transfer of the household case, and million won.

C. On November 30, 2007, the Plaintiff applied for reduction or exemption of capital gains tax under Article 99-3(1)2 of the Restriction of Special Taxation Act (amended by Act No. 6762 of Dec. 11, 2002; hereinafter the “Special Taxation Act”) to the Defendant on the following grounds: (a) the transfer of the instant house was constructed by himself and constitutes a new house acquisition period (from May 23, 2001 to June 30, 2003).

D. As to this, the Defendant: (a) the instant house does not have the exclusive area of 149 square meters for each household; (b) but (c)

The transfer of this case is a multi-family house deemed to be a detached house pursuant to Article 155(15) of the Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 17825, Dec. 30, 2002; hereinafter referred to as the "Enforcement Decree of the Income Tax Act") and its total floor area is not less than 264m2, and it constitutes a high-class house excluded from capital gains tax reduction or exemption under the above provision of the Restriction of Special Taxation Act. On August 6, 2008, the Plaintiff did not accept the above application for reduction or exemption and imposed capital gains tax of 203,802,530 won on the Plaintiff in 207.

[Ground of recognition] Gap evidence 1, 2, 5, Eul evidence 1-1, 2, Eul evidence 4-1 to 4, Eul evidence 5, and the purport of the whole pleadings

2. Whether the disposition is proper; and

(a)the master of the plaintiff;

(1) Article 155(15) of the Enforcement Decree of the Income Tax Act, which considers a multi-family house as a single unit of sale and purchase, applies only to the application of Article 154(1) of the Enforcement Decree of the Income Tax Act concerning the scope of one house for one household subject to non-taxation in light of its legislative intent, etc. In this case, it does not apply to determining whether a multi-family house is subject to reduction or exemption of capital gains tax due to the transfer of a newly-built house under the Restriction of Special Taxation Act. Thus, whether a multi-family house constitutes a high-class house excluded from the reduction or exemption of capital gains tax under the Restriction of Special Taxation Act should be determined by the exclusive use area by household, which is the high-class house of multi-family house

(2) In applying Article 155(15) of the Enforcement Decree of the Income Tax Act to determine whether a multi-family house constitutes a high-class house excluded from the capital gains tax reduction or exemption under the Restriction of Special Taxation Act, the instant disposition based on the premise that the instant house constitutes a high-class house excluded from the capital gains tax reduction or exemption under the Restriction of Special Taxation Act by applying Article 155(15) of the Enforcement Decree of the Income Tax Act is inconsistent with the above constitutional principles, since it is contrary to the principle of no taxation without law, the principle of clarity of taxation requirements, the principle of tax equality, and the principle of property rights guarantee without any legal basis.

(b) Related statutes;

Article 89 (Non-Taxable Transfer Income Tax)

Article 154 (Scope of One House for One Household)

C. Determination

(1) Article 99-3(1) of the Restriction of Special Taxation Act, the Restriction of Special Taxation Act (Law No. 6762 on December 11, 2002)

According to Article 29(1) of the Addenda, Article 89 subparag. 3 of the Income Tax Act (amended by Act No. 6781, Dec. 18, 2002; hereinafter “Income Tax Act”) and Article 156 subparag. 1 and subparag. 2 of the Enforcement Decree of the Income Tax Act, where a resident newly constructed a house and transfers the house within five years from the new house acquisition period (from May 23, 2001 to June 30, 2003) he/she has obtained approval for use, the total amount of capital gains tax on the transfer shall be reduced or exempted: Provided, That in cases of multi-family housing, the exclusive use area of the house is 149 square meters or more, and the actual transaction value at the time of the transfer exceeds 60 million won; in cases of a detached house, the standard market price is more than 464 square meters, or the area of land appurtenant to a house is more than 495 square meters and more than the actual transaction value per house at the time of transfer exceeds one five billion won.

As seen above, the instant house satisfies the standard market price at the time of acquisition and at the time of the instant transfer, exceeding KRW 40,00,000,000, and the total area of its appurtenant land is below KRW 495 square meters, and the total amount of the instant house is transferred to one transaction unit, and the actual transaction amount exceeds KRW 600,000 at the time of the instant transfer exceeds KRW 600,000,00,000. Therefore, in a case where deeming the instant house as an apartment house, each of the instant households’ exclusive pages falls short of 149 square meters and does not meet the above high-class house standards, but if deemed as a single house, the total area is 436.02 square meters. Accordingly, the instant issue is whether the instant house can be deemed as a single house under Article 156 subparagraph 1 of the Enforcement Decree of the Income Tax Act by applying Article 1

(2) Determination on the first proposal

Article 99-3 (1) of the Restriction of Special Taxation Act provides that the cases where a newly-built house subject to transfer is a high-class house excluded from the object of non-taxation of transfer income tax under Article 89 (3) of the Income Tax Act, and Article 156 of the Enforcement Decree of the Income Tax Act provides for high-class housing standards according to delegation under Article 89 (3) of the Income Tax Act. Thus, a high-class house subject to exclusion from capital gains tax reduction or exemption under Article 99-3 (1) of the Restriction of Special Taxation Act and Article 156 of the Enforcement Decree of the Income Tax Act is identical to the high-class house and its meaning under Article 89 (3) of the Income Tax Act and Article 156 (15) of the Enforcement Decree of the Income Tax Act. In addition, Article 156 (2) of the Enforcement Decree of the Income Tax Act provides that the high-class house shall be applied to multi-family house in principle by deeming the multi-family house as an apartment house and the high-class house is not applied to the high-class house.

According to the above facts, this case's house constitutes a detached house under Article 155 (15) of the Enforcement Decree of the Income Tax Act, and meets the high-class house standard of detached house under Article 156 (1) of the Enforcement Decree of the Income Tax Act, and thus, it constitutes a high-class house subject to the exclusion from capital gains tax reduction under Article 99-3 (1) of the Restriction of Special Taxation

(3) Determination on the second ground

As seen above, it is consistent with high-class houses stipulated in Article 89 subparagraph 3 of the Enforcement Decree of the Income Tax Act and Article 156 of the Enforcement Decree of the Income Tax Act according to their delegation. The purpose of Article 156 subparagraph 2 of the Enforcement Decree of the Income Tax Act is to divide one house into each household in principle so that multi-family houses can reside independently under the Building Act, and each household can be individually sold or transferred as apartment houses in principle, and it is deemed that each apartment house is a multi-family house in principle. If such multi-family house is transferred by one sales unit without selling it in lots, it can be deemed that it constitutes a high-class house by applying the standards of high-class house in subparagraph 1 to determine whether it falls under the category of multi-family house in violation of Article 5 of the Enforcement Decree of the Income Tax Act and Article 155 (15) of the Enforcement Decree of the Income Tax Act, in the application of the provisions of Article 15 of the Enforcement Decree of the Income Tax Act to non-taxation provisions of Article 5 of the Enforcement Decree of the Income Tax Act.

(4) The theory of lawsuit

Therefore, this case's house constitutes a detached house, and it constitutes a high-class house subject to exclusion from capital gains tax reduction or exemption under Article 99-3 (1) of the Restriction of Special Taxation Act by meeting the high-class house standard of detached house under Article 156 (1) of the Enforcement Decree of the Income Tax Act, and the disposition of this case

3. Conclusion

Thus, the plaintiff's claim is dismissed as it is without merit.