Case Number of the immediately preceding lawsuit
Seoul Administrative Court-2015-Gu Partnership-5370 ( October 30, 2015)
Title
The purpose in the public register is a house, but it is not actually used for a house, so it can not be seen as a house for one household.
Summary
(as shown in the first instance judgment) The public record is a house, but it is not used for the real residence, so it cannot be viewed as a house for one household.
Related statutes
Article 154(1)1 of the Enforcement Decree of the Income Tax Act
Cases
2015Nu6733 Revocation of Disposition of Imposing capital gains tax
Plaintiff
OO
Defendant
O Head of tax office
Conclusion of Pleadings
August 24, 2016
Imposition of Judgment
September 21, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 000,000,000 (including additional tax of KRW 00,000,000) against the plaintiff on December 1, 2013 shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of this court's judgment is the same as that of the court of first instance, and thus, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure
2. Conclusion
The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.