Incheon District Court-2015-Gu Group-50723 (26 April 2016)

(as in the judgment of the first instance) is a multi-household;

(As in the first instance judgment, it is reasonable to see that the instant officetel is a house under the Income Tax Act, which is actually used for residence, regardless of the purpose in the public record.

Article 89 of the Income Tax Act

2016Nu4102 Revocation of imposition of capital gains tax

AA

The Director of Incheon Tax Office

October 7, 2016

October 28, 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 transfer income belonging to the plaintiff in December 1, 2014, which belongs to the plaintiff in 2014.

The imposition of KRW 64,461,810 shall be revoked.

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

This decision is identical to the reasoning of the judgment of the court of first instance, and therefore, Article 8(2) of the Administrative Litigation Act, the Civil Procedure Act

It shall be quoted by the main sentence of Article 420 as it is.

2. Conclusion

Then, the plaintiff's claim shall be dismissed as it is without merit, and the judgment of the court of first instance shall be concluded.

B. The Plaintiff’s appeal is just and without merit, and it is so dismissed as per Disposition.

this decision is rendered.