주거용에 적합한 상태에 있어 언제든지 주택으로 사용할 수 있는 건물인 경우에는 주택으로 보아야 함.[국패(심리불속행기각)]
Seoul High Court-2018-Nu-66090 ( December 18, 2018)
A building that can be used for a house at any time in a state suitable for a residence shall be deemed a house.
Article 89 (1) 3 of the Income Tax Act and Article 154 (1) of the Enforcement Decree of the Income Tax Act, comprehensively taking account of the fact that the instant building was used as a house for about 37 years, and that it could not be actually used as a house at the time of transfer, and that it cannot be viewed that it lost its function as a house only for external circumstances or expected uses in the future, it shall be deemed that it constitutes a house under
Article 89 of the Income Tax Act
2019Du31488 Revocation of Disposition of Imposing capital gains tax, etc.
Plaintiff, Defendant
AA
D Head of the tax office
Seoul High Court Decision 2018Nu66090 Decided December 18, 2018
December 18, 2018
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 it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by