2주택을 소유한 상태에서 1주택이 조합원입주권으로 전환된 경우 비과세특례 적용할 수 없음[국승]
Seoul Administrative Court 201Gudan23453 (03.09)
Cho High Court Decision 201Do1159 (No. 23, 2011)
Where one house has been converted into an association member's relocation right in the status of possessing two houses, special cases of non-taxation shall not apply.
(1) Special cases of non-taxation shall apply only where one household acquires an association member's relocation right while possessing only one house and one association member's relocation right temporarily possess one house and one association member's relocation right. As such, where one house is converted into an association member's relocation right in the status of possessing two houses, the special provisions of non-taxation cannot be applied.
Article 89 of the Income Tax Act
2012Nu930 Revocation of Disposition of Imposing capital gains tax
CHAPTER A
Head of Eastern Tax Office
Seoul Administrative Court Decision 2011Gudan23453 decided March 9, 2012
August 22, 2012
September 26, 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 is revoked. The Defendant’s imposition of capital gains tax of KRW 000 against the Plaintiff on January 3, 2011 shall be revoked.
1. cite the judgment of the first instance;
The reasons for this court's ruling are as follows, and they are cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
o " January 8, 201, 201," which will be nine ever below, will be " January 3, 2011."
o The following shall be added to the 9th following:
[This case’s housing was constructed before April 8, 1982 and was registered at the Unauthorized Building Confirmation Board (this case’s housing was converted into association member’s association member’s association member’s association)]
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.