Seoul High Court 2009Nu20290 ( November 26, 2009)

The provisions of non-taxation for one household shall not apply to the possession of a partner's right of residence and a house.

Where one household possesses a house and an association member's relocation right as well as an association member's relocation right after being regarded as a house from January 1, 2006 following the amendment of the Act, and one household transfers the house, the association member's relocation right shall be deemed as a house, and the special provisions on non-taxation of one house for

The contents of the decision shall be the same as attached.

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Since the appellate brief has not been filed within the statutory period, it is decided as ordered by Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases concerning the Procedure of Appeal.