Suwon District Court 2013Gudan1236 (2013.03)

It is difficult to deem that they meet the residential requirements for not less than two years.

(As in the judgment of the court of first instance), it is difficult to recognize that the transferred apartment has resided for not less than two years in the transferred apartment in light of the fact that the lessee has resided overseas during the lease period, although there was a fact that the lessee has resided overseas during the lease period, and that the management expenses, etc. were paid in Korea.

2013Nu22422 Revocation of disposition of imposing capital gains tax

Section AA

Head of Sungnam Tax Office

Suwon District Court Decision 2013Gudan1236 Decided July 3, 2013

May 14, 2014

June 11, 2014

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's imposition of the capital gains tax belonging to the year 2009 against the plaintiff on December 1, 2010 shall be revoked.

1. cite the judgment of the first instance;

The reasoning of the judgment of this court is that the Plaintiff cannot be deemed to have satisfied the requirements of residence for more than two years for the application of non-taxation of one house for one household as prescribed by the relevant statutes, even if the testimony of ParkB by the witness of this court is presented. The reasoning of the judgment of the court of first instance is as follows: Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2. Conclusion

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.