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(영문) 대법원 2016. 08. 19. 선고 2016두38747 판결

(심리불속행) 임대주택법에 따른 임대사업자 미등록한 경우 장기임대주택에 해당하는지 여부[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2015Nu63359 (2016.04.06)

Title

(In case of unregistered rental business operators under the Rental Housing Act, whether they constitute long-term rental houses

Summary

(C) Article 155(19)2 of the former Enforcement Decree of the Income Tax Act can not be deemed as a long-term rental house solely on the ground that the rental house in this case constitutes a long-term rental house under Article 155(19)2 of the former Enforcement Decree of the Income Tax Act, solely on the ground that

Related statutes

Article 167-3 of the Income Tax Act

Cases

2016Du38747 Revocation of Disposition of Imposing capital gains tax

Plaintiff-Appellant

○ ○

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

on October 06, 2016

Imposition of Judgment

on 19, 2016

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Examining the judgment below and the grounds of appeal, the ground of appeal by the appellant is not included in the grounds of the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed to fall under the subparagraphs of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act

It is decided as per Disposition by the assent of all participating Justices.