(심리불속행) 1세대 1주택 특례규정이 적용되는 상속주택으로 인정할 수 없음[국승]
Seoul High Court-2013-Nu-2262 ( April 22, 2014)
(Reflexive Conduct) It shall not be recognized as an inherited house to which the special provisions of one house provision for one household apply.
Where an ancestor owns two or more houses at the time of commencement of inheritance, only one house for which the period of possession by the decedent is the highest can be recognized as an inherited house to which the special provisions on one house provision applies to one household.
Article 89 of the Income Tax Act
2014du7022 Revocation of disposition of revocation of capital gains tax rectification
Park AA
BB Director of the Tax Office
Seoul High Court Decision 2013Nu22262 Decided April 22, 2014
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of