실제로 주거생활의 기초가 될 수 있는 주택으로서 사용・수익・처분할 권한을 보유하고 있는 때에만 별개 주택을 소유한 것으로 보아야 할 것임[국패]
Seoul High Court 2013Nu50373 (Law No. 17, 2014)
It shall be deemed that a separate house is owned only when the house has the authority to use, profit, and dispose of the house which can be the basis of the residential life.
In fact, only some equity shares are held for the purpose of securing collateral or bonds for the purpose of voluntary sale, and it cannot be deemed that a person has the authority to use, profit from, and dispose of separate houses because he/she owns separate houses on the sole ground that he/she is a nominal equity right holder. Thus, it cannot be deemed that a person does not meet the requirements for non-taxation on one house for one household.
Article 154 of the Enforcement Decree of Income Tax Act
2014Du38811 Revocation of Disposition of Imposing capital gains tax
IsaA
Head of Geumcheon Tax Office
October 15, 2014
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant’s grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act and the costs of appeal are assessed against the losing party. It is so decided