Incheon District Court-2016-Gu Group-251 ( October 11, 2016)

If a minor without parents is combined with his/her grandparent on the basis of his/her resident registration, the minor shall not be deemed a sole household.

(As with the judgment of the court of first instance) In a case where the plaintiff, who is a minor, became two houses for one household by combining the parents with the grandparents, the minor shall not be deemed as a separate one household for the reason of the restriction on the composition of the household under the Resident Registration Act, and the non-taxation provisions for one household shall not be applied.

Article 89 of the Income Tax Act

2016Nu71463 Revocation of capital gains tax

E.O.

OO Head of the tax office

Incheon District Court Decision 2016Gudan251 Decided October 11, 2016

May 31, 2017

June 7, 2017

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 imposition of capital gains tax of KRW 3,360,180 against the plaintiff on August 1, 2015 shall be revoked.

1. Quotation of judgment of the first instance;

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

2. Conclusion

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