일시적인 3주택의 양도시 비과세 해당여부[국승]
Busan High Court 2013Nu1102 (Law No. 13.24, 2013)
Seoul High Court Decision 201Da3723
Temporary 3 Whether a house is exempt from taxation when it is transferred
Article 155 (1) of the Enforcement Decree of the Income Tax Act applies to cases where two houses are temporarily held, and the plaintiff has three houses for one household at the time of the transfer date of the instant house, and does not fall under the application of the above provision, and it is not allowed to apply the above provision by analogy under the principle of strict interpretation. Therefore, the plaintiff's assertion on this part
2013Du17107 Revocation of Disposition of Imposing capital gains tax, etc.
United Kingdom A
Head of Eastern Tax Office
Busan High Court Decision 2013Nu1102 Decided July 24, 2013
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure
Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.