If the purchaser registers the transfer income tax in the name of the Si without registering in his/her name for securing the claim of the Si which is a national housing project operator, the transfer income tax exemption book (former legal relationship)

If a member of a national housing association has completed the registration of ownership transfer in the name of the original owner at the time of transfer for the purpose of securing the claims of the members of the association for the entire city who is a national housing project operator, even though the registration of ownership transfer was made after the approval of the national housing project plan for the land, income from the land transfer by the landowner is not subject to exemption because it is not income from the direct transfer to a local government after the public announcement

Article 5 of the Income Tax Act, Article 6 (2) 1 of the former Income Tax Act (Act No. 2933, Dec. 22, 1976)

Plaintiff 1 and 7 others

Head of the Jeonju Tax Office

Gwangju High Court Decision 79Gu48 delivered on April 27, 1982

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

According to the reasoning of the judgment below, the court below acknowledged the fact that the transfer of the real estate of this case by the non-party was made before the approval of the national housing project, and the transfer of the real estate of this case was made before the non-party's national housing project was approved and publicly notified in 1977 national housing project plan for the same real estate after the non-party, who was the deceased's predecessor, sold the real estate to the members of the cooperative of Seocho-dong National Housing Construction Association at the Jeonju-si, 197.11.2 of the same real estate, and the Jeonju-si purchased the real estate by the union members in order to secure loan claims against the union members at the same time (the reasoning of the judgment of the court below is indicated on Sep. 7, 197, but this is indicated on Sep. 7, 1979), and found that the transfer of the real estate of this case was made before the non-party's national housing project was approved, and the above project operator's transfer of the real estate was not directly acquired from the non-party.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Young-ju (Presiding Justice)