(심리불속행) 1세대 1주택 비과세 적용을 받기 위해서는 거주주택 양도당시 장기임대주택에 대한 임대사업자등록 등이 있어야 함[국승]
Seoul High Court-2017-Nu-74322 (2018.02)
Cho High Court Decision 2016Do2691 ( December 12, 2016)
In order to be subject to non-taxation of one house for one household, a registration of a rental business operator for long-term rental houses should be made at the time of residence.
(C) Article 155(19)2 of the former Enforcement Decree of the Income Tax Act provides that “The term “the term “the term “the term “the term “the term “the term “the term “the term” means “the term “the term “the term” under the term “the term “the term “the term “the term” under Article 155(1)2”
Article 155 (Special Cases concerning One House for One Household)
Enforcement Decree of the Income Tax Act (Scope of houses falling under three or more houses for one household)
Supreme Court Decision 2018Du37083 Decided capital gains tax
AA
BB Director of the Tax Office
Seoul High Court 2017Nu74322
June 15, 2018
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