Suwon District Court 201Guhap10271 ( October 11, 2012)

National Tax Service Review and Transfer 2011-0074 (Law No. 29, 2011)

It is difficult to recognize as transferring a house due to medical treatment of disease or other unavoidable reasons.

(1) Where a house in which one year or more has resided is transferred due to illness, medical treatment or other unavoidable reasons, it is difficult to deem that the house is transferred by transferring the house after two years or more from the time the spouse received medical treatment, and it is difficult to deem that the house is transferred due to illness, medical treatment or other unavoidable reasons.

2012Nu16857 Revocation of Disposition of Imposing capital gains tax

BAA

Head of Si Tax Office

Suwon District Court Decision 201Guhap10271 Decided May 11, 2012

September 28, 2012

November 9, 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 defendant shall revoke the disposition of imposition of capital gains tax of KRW 000 on November 24, 2010 for the plaintiff on November 24, 201.

The reasoning of the judgment of the court is the same as that of the judgment of the court of first instance, and it is cited as it is in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act. If so, the judgment of the court of first instance is justifiable, and the plaintiff's appeal