Seoul High Court 2009Nu14578 ( November 26, 2009)

Whether one house for one household is exempted in cases where a house is transferred under a partner's right to move into;

Where one household transfers a house while holding an association member's relocation right acquired by the authorization of a management and disposal plan after January 1, 2006 in the status of possessing one house, the provisions concerning non-taxation of one house for one household shall not apply.

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Appeal, since the petition of appeal filed by the Plaintiff did not state the grounds of appeal and the appellate brief was not filed within the statutory period, it is so decided as per Disposition by