The method of calculating the area of a house and the area of a store where the part of the underground room in a combined house is installed, and the remaining part can be used for either the residential part or the store part.

In a case of a combined-use house where a store is installed in a part of a house, a boiler facility for heating the unit of the house is installed in the part of the underground room, and in a case where there is no stalking to view that the remaining part is a space that can be used for either the residential area or a part of the store, the part where the boiler is installed shall be considered as a house area, and the remaining part shall be deemed as a common area of the residential area and the area of the store, so it shall be calculated in accordance with the ratio of the area of the residential area

Article 5 subparagraph 6 (i) of the Income Tax Act, Article 15 (3) and Article 15 (4) of the Enforcement Decree of the same Act

Supreme Court Decision 83Nu695 Decided April 24, 1984

Plaintiff

Head of Seogsan Tax Office

Daegu High Court Decision 86Gu277 delivered on April 24, 1987

The part of the judgment below against the plaintiff shall be reversed, and the case shall be remanded to the Daegu High Court.

We examine the Plaintiff’s ground of appeal.

In cases of a combined house where a store is installed in a part of a house, a boiler facility for heating the part of the underground room is installed, and in cases where there is no string to see that the remaining part is a space that can be used for either the residential part or the store part, the part where the boiler is installed shall be considered as a house area, and the remaining part shall be deemed as a common area of the residential part and the store part, and the division of the above common area shall be calculated in accordance with the ratio of the area of the residential part and the store part (see Supreme Court Decision 83Nu695 delivered on April 24, 1984).

According to the decision of the court below, the part of the building of this case is the first floor and its area is 98.51 square meters, the second floor is 95.70 square meters, and the underground room is 23.17 square meters, whichever is about 3.3 square meters, and it is installed with boiler facilities for heating of the second floor. The remaining part is a space that can be used for any one side of a house or a store, and there is no scams that the plaintiff used only for one side of a house. Thus, the house area of the building of this case out of the total 17.38 square meters of the building of this case is 9.79 square meters of the boiler facilities of this case and 3.3 square meters of the underground room and the remaining part of the underground room are 9.7 square meters of the house area of this case (the remaining part of the building of this case is 9.7 square meters of 17.3 square meters of the building of this case and the remaining part of the building of this case is 9.71 square meters of the building of this case and 9.7.585 square meters of the building area of this case

Nevertheless, the court below determined the above use of the underground room of the building of this case, but it should be deemed that all underground rooms including boiler facilities installed in the underground room and the common area of the store should be the common area of the house and the store. It is calculated in accordance with the above underground room size of 23.17 square meters and calculated in accordance with the above underground room size ratio of 107.12 square meters (95.70+23.17 x 95.70/95.70 + 98.51) and the store size of 110.26 square meters (98.23.17 x 98.17 x 98.51 x 98.17 x 98.51 x 95.705.51). Therefore, the part of the building of this case and the part other than the house of this case should not be deemed the house under the proviso of Article 15(3) of the Enforcement Decree of the Income Tax Act, which affected the transfer income of this case.

Therefore, the part of the judgment of the court below against the plaintiff is reversed, and that part of the case is remanded to the court below for a new trial and determination. It is so decided as per Disposition by the assent of all participating judges.

Justices Park Jong-dong (Presiding Justice)