아파트를 새로이 취득하고 2년 이내에 조합원입주권을 양도하면 비과세에 해당됨[국패]
Busan High Court 2013Nu1294 (2013.09.04)
It is non-taxation when newly acquired apartment and transferring the association member's relocation right within two years.
(The same as the second instance court) acquired apartment houses, and thereafter transferred the association member's relocation rights within two years thereafter, which falls under Article 155 (17) Item 2 of the Enforcement Decree and is subject to non-taxation.
2013Du20868 The revocation of the revocation of a request for capital gains tax rectification
NewA
BB Director of the Tax Office
Busan High Court Decision 2013Nu1294 decided September 4, 2013
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition