Seoul Administrative Court-2015-Gu Group-7954 ( November 13, 2015)

Inasmuch as it is obvious that he/she has three houses for one household as of the date of transfer, the provisions of non-taxation on one house for one household shall not be applied.

(1) According to the principle of no taxation without law, a tax law interpretation should be interpreted in accordance with the statutory text unless there are special circumstances, and it is not permitted to expand or analogically interpret without reasonable grounds. Therefore, it is not a different case as to whether a household possessing three houses falls under the case where a household possessing three houses transfers the house.

Special Cases concerning one house for one household under Article 155-1 of the Enforcement Decree of the Income Tax Act

2015Nu7029 Revocation of disposition of imposing capital gains tax

Park AA

O Head of tax office

July 8, 2016

August 19, 2016

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 imposing capital gains tax on the Plaintiff on January 6, 2015 shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this decision is the same as the reason for the judgment of the court of first instance, and thus, it shall be quoted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the

2. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.