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Case Number of the immediately preceding lawsuit
Seoul High Court (Chuncheon)-2018-Nu-17 (2018.09)
Title
(C) The housing under the Housing Reduction and Exemption Regulations for one household shall be determined according to the actual use.
Summary
(C) In the case of tax exemption and reduction for one house for one household, the house is deemed to be a house if it can be used as a house at any time with facilities, etc. suitable for residence.
Related statutes
Article 89 (Non-Taxable Capital Gains)
Enforcement Decree of the Income Tax Act Article 154 (Scope of One House for One Household)
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not to be acceptable the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition
July 27, 2018