Seoul High Court 2012Nu22715 ( March 23, 2013)

early 201J 2103 ( October 11, 201)

The application of heavy tax rates to three housing owners per household is legitimate.

It is insufficient to recognize that the mother who falls under a family member at the time of the transfer of a house was registered as a resident at the time of the transfer of the house, and that he was residing in a place other than resident registration. Therefore, the heavy tax rate applied to the case of three houses at the time of the transfer of the

Income Tax Act

Supreme Court Decision 2013Du20356 ( October 24, 2018)

Kim*

○ Head of tax office

Seoul High Court Decision 2012Nu22715 Decided 23, 2013

201.24

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent