Seoul Administrative Court 2012Gudan24743 (2013.03)

Seocho 2012west 2487 (No. 14, 2012)

It does not meet the requirements for non-taxation for one house for one household because it does not fall under any other inevitable cause.

In the reconstruction of the apartment of this case, the plaintiff was inevitably unable to reside in the apartment of this case or the reconstruction apartment due to his study abroad in the United States due to the circumstances such as the change of work place, etc., and it does not constitute non-taxation because it does not meet the requirements of residence as non-taxation.

Article 89 of the Income Tax Act

2013Nu24725 Revocation of Disposition of Imposing capital gains tax

KimA

Head of the District Tax Office

Seoul Administrative Court Decision 2012Gudan24743 decided July 3, 2013

June 13, 2014

July 4, 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 disposition of imposition of the capital gains tax belonging to the year 2010, which belongs to the plaintiff on May 12, 2012, shall be revoked (the head of the office and the OOOO directors stated in the petition of appeal will be deemed to be erroneous).

1. Quotation of the reasons for the judgment of the first instance;

This judgment is based on the reasoning of the judgment of the court of first instance, except for the dismissal of the following and addition of the attached documents, and therefore, it is consistent with the reasoning of the judgment of the court of first instance.

(1) On the 2nd parallel 4th class OO members shall be close to OO members.

(2) On January 17, 201, 201, J. 7, 201, J. 2, 201

(3) Part III: To add the following matters to the Grade VI:

(b) Related statutes;

The entries in the attached Table-related statutes shall be as follows.

(4) 3rd 7th Na. Fact of fact of fact of fact of fact of fact of fact of fact of fact of fact of fact of fact of fact of fact of fact, 4th 8th Da.

2. Conclusion

Therefore, the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.