Seoul High Court 2013Nu15585 ( November 06, 2013)

The child who holds another house share constitutes two houses for one household because he/she cannot be deemed to constitute a separate household.

In light of the occupation and income amount of unmarried children aged 26 years old at the time of transfer, it is difficult to view that they had a separate living independent from their parents in light of the parent's occupation and income amount of unmarried children aged 26 years old at the time.

2013Du25467 Revocation of Disposition of Imposing capital gains tax

Gangwon A

The Director of the Pacific District Office

Seoul High Court Decision 2013Nu15585 Decided November 6, 2013

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. However, the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided