Case Number of the immediately preceding lawsuit
Seoul High Court 2014Nu66504 (2015.07)
Case Number of the previous trial
Early High Court Decision 2013J 1573 (O5, 2013)
Title
single house for one household due to the circumstances of school attendance service.
Summary
It is acquired by replacing the house located outside the Seoul Metropolitan area with the second Cheongju house under the continued situation due to the inevitable reasons such as school attendance and work situation, so it constitutes a transfer of one house for one household.
Related statutes
Article 155 of the Enforcement Decree of Income Tax Act
Cases
2015Du43520 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellee
This AA
Defendant-Appellant
Head of Namyang District Tax Office
Judgment of the lower court
Seoul High Court Decision 2014Nu66504 Decided May 7, 2015
Imposition of Judgment
oly 2015.10
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition