(심리불속행) 주택을 취득하여 소유하다가 철거한 후 신축하였다고 하더라도 취득 주택과 신축주택을 별개의 주택으로 볼 수 없음[국승]
Seoul High Court-2018-Nu65479 ( December 11, 2018)
(B) The house and newly-built house shall not be considered a separate house even if they were newly built after the house was acquired and owned.
Even if a new house was built after acquiring a house and removing it, the acquired house and newly built house shall not be deemed a separate house.
Article 89 of the Income Tax Act, Article 155 (1) of the Enforcement Decree of the Income Tax Act
2018Du66968 Revocation of Disposition of Imposing capital gains tax
AA
BB Director of the Tax Office
Seoul High Court Decision 2018Nu65479 Decided December 11, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by