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Case Number of the immediately preceding lawsuit
Seoul High Court 2013Nu118 (2013.06.19)
Title
The defendant's disposition of this case is unlawful on the premise that the plaintiff's parent living together with the plaintiff's parent is not an independent household.
Summary
It is reasonable to view that the Plaintiff, at the time of transfer of the instant transferred house, resided with his parents in the instant house living together with the instant house living together with his parents, but was an independent household, not an independent relationship with the relationship of living with the same living fund.
Related statutes
Article 89 of the Income Tax Act
Cases
2013Du14122 Revocation of disposition of imposing capital gains tax
Plaintiff-Appellee
GuAA
Defendant-Appellant
Head of the District Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu118 Decided June 19, 2013
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by