단독주택 양도 당시 보유한 오피스텔은 사실상 주거에 공하는 건물로 주택에 해당함[국승]
Seoul Administrative Court 201Gudan26773 (2012.06)
National Tax Service Review and Transfer 2011-0038 (Law No. 23, 2011)
An officetel held at the time of the transfer of a detached house shall be a building actually used for a residence and corresponding to the house.
(1) In light of the fact that no real estate rental business registration has been made after the acquisition of an officetel, and the inside is installed as a laundry, singing, singing, etc., and the lessee at the time works and resided in an officetel in the near company of the officetel, etc., the lessee is a house which is actually used for residence.
2012Nu23039 Revocation of disposition of imposing capital gains tax
IsaA
Head of Seocho Tax Office
Seoul Administrative Court Decision 2011Gudan26773 decided July 6, 2012
November 16, 2012
December 21, 2012
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The disposition of imposition of capital gains tax of KRW 000 against the Plaintiff on November 5, 2010 shall be revoked.
The reasons for this decision are as shown in the judgment of the court of first instance. Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act are cited. If so, the plaintiff's claim of this case should be dismissed as it is without merit, and the judgment of the court of first instance is just as this conclusion is concluded, and the plaintiff'