Suwon District Court 2008Guhap1376 ( October 22, 2008)

Whether it is included in the exclusive residential area of balcony installed on a monthly basis

It is generally accepted by taxpayers to impose taxes by including the balcony area of a main complex building in its exclusive area by the method of construction in the middle line, which is contrary to the practices of national tax administration.

The contents of the decision shall be the same as attached.

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The Defendant’s disposition of imposition of capital gains tax of KRW 179,916,590 against the Plaintiff on August 18, 2006 is revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning for this Court’s explanation is as stated in the reasoning of the judgment of the court of first instance (except for the part on March 2, 199). Thus, the reasoning for this Court’s explanation is as follows.

Therefore, the plaintiff's claim of this case is accepted on the grounds of its reasoning, and the judgment of the court of first instance is just and it is dismissed on the grounds that the defendant's appeal is without merit. It is so decided as per Disposition.