Seoul High Court 2017Nu65595 ( October 26, 2017)

One house for one household shall be applied in cases where income is more than the minimum cost of living, and it is possible to maintain an independent living.

(Main) Whether one house non-taxation requirement for one household is satisfied is applied to the case where income can be maintained independently while managing and maintaining the house or land owned in excess of the minimum cost of living in accordance with the National Basic Living Security Act.

Article 89 of the Income Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The grounds of appeal are examined.

In light of the purport of the whole pleadings and the result of the examination of evidence, the court shall determine whether the fact-finding is true in accordance with logical and empirical rules (Article 8(2) of the Administrative Litigation Act and Article 202 of the Civil Procedure Act). The recognition of facts and the selection and evaluation of evidence conducted on the premise thereof are within the discretionary power of the fact-finding court unless it exceeds the bounds of the

The judgment of the court of first instance, cited by the court below, judged that it is difficult to view that the plaintiff had earned income above the minimum cost of living under the National Basic Living Security Act at the time of transfer of the house of this case, and dismissed the plaintiff's claim of this case on

The gist of the Plaintiff’s ground of appeal is that the lower court erred by misapprehending the rules of evidence, despite the Plaintiff’s income above the minimum cost of living at the time of transfer of the instant house.

However, such allegation in the grounds of appeal is merely a dispute over the fact-finding and the selection of evidence, which are the matters of exclusive authority of the lower court, and thus does not constitute legitimate grounds of appeal. Furthermore, even if examining the reasoning of the lower judgment in light of the record, the lower court’s aforementioned determination does not seem to have exceeded

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.