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(영문) 서울고등법원 2015.08.19 2015누34078
양도소득세경정청구거부처분 취소청구의 소
Text

1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

Reasons

1. The reason why this court is used in relation to this part of the disposition is as follows: ① “145.5 square meters” in the 2nd sentence of the judgment of the court of first instance, and ② “1 house for one household, which is one house for one household,” and “non-taxation (high-priced house)” in the 2nd part of the judgment of the court of first instance, are the same as the part on “the reason for the disposition” in the grounds of the judgment of the court of first instance, except for the case where “one house for one household, which is one house for one household,” and thus, it is cited in accordance with Article 8(2) of the Administrative Litigation Act

2. Whether the disposition is lawful;

A. On the grounds delineated below the gist of the plaintiffs' assertion, the instant building constitutes a high-priced house which is one house for one household, and thus, the instant disposition taken on a different premise is unlawful.

1) The second floor of the instant building was used by the lessee E and his family for residential purpose, and the underground floor and the first floor were in fact used for residential purpose against the university students E. Therefore, each of the above parts constitutes a high-priced house which is a house for one household, together with the 3 and 4th floor of the instant building used for residential purpose, given that the actual usage had been used for residential purpose regardless of the usage classification in the public record. 2) Even if the part of the instant building is deemed to be a house with 2 and 451.08 square meters in total, the total floor area of the housing portion is 451.08 square meters in total (= 150.36 square meters in 150.36 square meters in 150.36 square meters in 2 stories in 150.36 square meters in 150.36 square meters in 150.76 square meters in 1/2 of the total floor area of the building (= 835.52 square meters in ±22).15431.

(b) The details of the relevant statutes are as shown in the attached statutes.

C. The facts of recognition 1) The instant building was approved for use on May 31, 1986, and the Plaintiffs purchased and acquired the entire building of this case on February 17, 1987. Since the approval for use of the instant building, the use on the building ledger was the underground floor, the first floor (excluding the parking lot part, the second floor part), and the third and fourth floor as neighborhood living facilities.

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