In case where some of the shares in a house are acquired by inheritance and transferred after the acquisition of another house, whether it constitutes one house for one household subject to non-taxation under the Income Tax Act (negative)

If a person who acquired another house in the possession of a part of a house by inheritance, transfers it, even though he/she is merely a part of the house's shares, it cannot be said that the transfer of the house constitutes the transfer of one house for one household as provided in the Income Tax Act.

Article 5 subparagraph 6 (i) of the Income Tax Act, Article 15 (1) and (6) of the Enforcement Decree of the same Act

Plaintiff

Head of Dong Tax Office

Seoul High Court Decision 90Gu21065 delivered on December 18, 1991

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

On May 3, 1983, the plaintiff acquired a house and its ground (hereinafter this case's house) in Dongdaemun-gu Seoul ( Address 1 omitted) and resided around that time, and transferred it to the non-party 1 on March 8, 1990, the defendant did not constitute one house for one household under non-taxation since the plaintiff succeeded to the land and its ground building on February 1, 1982, Dongdaemun-gu ( Address 2 omitted), and the plaintiff's inheritance shares in the above inherited building are merely 1/18, and it cannot be viewed as one house because the plaintiff acquired the above inherited building, and the plaintiff's transfer of the house is merely one house under non-taxation. Accordingly, the court below's decision that the transfer of the house of this case is unlawful as it constitutes non-taxation under Article 5 subparagraph 6 (i) of the Income Tax Act and Article 15 (1) of the Enforcement Decree of the Income Tax Act, which provides that the plaintiff's share in the above house should be acquired from the non-party 1's family and its spouse's share in Seoul.

Therefore, the appeal is dismissed, and all 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.

Justices Lee Chang-chul (Presiding Justice)