Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-86295 ( October 27, 2018)
Title
(Trialless Conduct) If a rental house under the Rental Housing Act is not registered, it does not constitute one house for one household.
Summary
(In the first instance), the purpose and purpose of the registration of rental housing under the Rental Housing Act and the registration of business under the Income Tax Act are different, and the registration of rental housing under the Rental Housing Act is not deemed to have been made only on the ground that the registration of business under the Income Tax Act has been made, and thus,
Related statutes
Article 97 (Calculation of Necessary Expenses for Transfer Income)
Cases
2018Du40683 Revocation of Disposition of Levying Transfer Income Tax
Plaintiff-Appellant
Ansan ○
Defendant-Appellee
AA Head of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2017Nu86295 Decided March 27, 2018
Imposition of Judgment
June 15, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff (appointed party).
Reasons
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since it is apparent that there is no reason for falling under Article 4 of the Act on Special Cases Concerning the Law, an appeal under Article 5 of that Act
It is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.