Seoul Administrative Court 2008Gudan4056 ( October 20, 2009)

National High Court Decision 2007Du4549 ( December 20, 2007)

Where a balcony is constructed by a public method, the balcony area shall not be included in the exclusive area.

In trading multi-family housing, the balcony area is recognized as a service area, and the customs office has established the practice of making the section of exclusive ownership entered in the public register as the taxation data, and it is generally accepted by the taxpayers.

1. The defendant's appeal is dismissed.

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

1. Purport of claim

The defendant's refusal to correct the capital gains tax against the plaintiff on September 14, 2007 shall be revoked.

2. Purport of appeal

The judgment of the first instance shall be revoked. The plaintiff's request shall be dismissed.

The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance, and thus, accepts it as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

Therefore, the judgment of the first instance court is legitimate, and the defendant's appeal is dismissed as it is without merit. It is so decided as per Disposition.