Suwon District Court 201Guhap6265 ( October 13, 2011)

National Tax Service Review and Transfer 2011-0033 (Law No. 12, 2011)

It is difficult to see cases of temporary possession of one house and one association member's relocation right.

(The same as the judgment of the court of first instance) since the association member's relocation right converted from the apartment is acquired as the apartment house is authorized as the apartment house is owned and the apartment house is authorized, it is difficult to regard the case of temporarily owning two houses until the one house comes to possess one association member's relocation right.

Article 89 of the Income Tax Act

Article 104 of the Income Tax Act

2011Nu39860 Revocation of Disposition of Imposing capital gains tax

XX

Head of Central Tax Office

Suwon District Court Decision 201Guhap6265 Decided October 13, 2011

March 28, 2012

April 25, 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's disposition of imposition of capital gains tax of KRW 000 on December 6, 2010 against the plaintiff on December 6, 201 shall be revoked.

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

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.