Gwangju District Court-2014-Gu Partnership-1598

Cho Jae-2014-Mining-2059 ( June 30, 2014)

It shall not be subject to the non-taxation of one house for one household as of the transfer date.

(1) From November 3, 1984 to the time of the transfer of the instant case, the housing owner owned the instant housing No. 2 and the time of the settlement of the price of the instant housing No. 1 was deemed to have been October 5, 2010. However, it cannot be deemed that there was the status of one house owner at the time of the transfer of the instant case.

Article 89 (Non-Taxable Transfer Income)

Enforcement Decree of the Income Tax Act Article 154 (Scope of One House for One Household)

Gwangju District Court 2014Guhap1598 Transfer Income Tax

o

(b) the Director of the Tax Office

May 28, 2015

November 5, 2015

December 3, 2015

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 imposition of capital gains tax of KRW 48,121,570 (including additional tax) for the Plaintiff on September 4, 2013 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning for this Court’s explanation concerning this case is as follows: “ September 14, 2013.” No. 2, No. 2, 16 of the judgment of the court of first instance is the same as the part of the judgment of the court of first instance (including attached documents), except for the case that “ September 4, 2013.”

2. Conclusion

Therefore, the judgment of the court of first instance is justified, and the plaintiffs' appeal against this is dismissed as it is without merit, and it is so decided as per Disposition.