양도소득세부과처분취소
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The purport of the claim and appeal is the purport of the appeal.
1. The reasoning of the court’s explanation concerning this case is as follows, except for the modification of the pertinent part of the judgment of the court of first instance as stated in the following paragraph (2). Thus, this part of the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance (including “related Acts and subordinate statutes,” but excluding the part pertaining to “3. conclusion”). Thus, it is acceptable in accordance with Article 8(2)
2. The amendment shall consist of 4 to 6 parallels below the 5 pages:
【Housing” under Article 89(1)3 of the former Income Tax Act and Article 154(3) of the former Enforcement Decree of the Income Tax Act should be determined by whether the actual purpose of use is a building actually being used for a residence regardless of the usage classification of the injury to the building. In a case where it is temporarily used for a non-residential purpose, the structure, function, or facility is in a state suitable for a residence as an original residential purpose, and the residential function is maintained and managed as it is, so it can be viewed as a house for a building in which a person or a third party is able to use for a house at any time (see, e.g., Supreme Court Decision 2004Du14960, Apr. 28, 2005). However, in order to recognize the use of the pertinent real estate as a neighborhood living facility even if it was used for a non-residential purpose, the fact that the relevant real estate was not used as a business facility should be found to have been actively provided for a residence
In addition, if multiple-use houses have the structure and facilities of a house which can carry on an independent residential life by each household within them, and are actually multi-unit houses in light of social norms, only the part which can be a unit of independent transaction as a space used for residence of the transferor and his family shall be considered as one house for which capital gains tax is not imposed.