Seoul High Court 2014Nu51212 (Law No. 25, 2014)

early 2012west 4569 ( December 26, 2012)

(In principle, the subject of special taxation under Article 99 of the former Restriction of Special Taxation Act shall be a resident who directly acquires a newly-built house from the housing constructor.

(W) The subject of special taxation stipulated in Article 99 of the former Restriction of Special Taxation Act is, in principle, a resident who acquires a newly-built house from a housing developer, and the "acquisition date" stipulated in the "transfer income accrued for five years from the acquisition date of a newly-built house" means the date on which the resident acquires a newly-built house directly from the housing developer.

Transfer income tax reduction or exemption for purchasers of Newly-built houses under Article 99 of the Restriction of Special Taxation Act

2014du44281 Revocation of detailed transfer and a disposition rejecting rectification

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○ Head of tax office

Supreme Court Decision 2014Du35126 Decided May 16, 2014

Seoul High Court Decision 2014Nu51212 Decided September 25, 2014

February 12, 2015

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 the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as