Supreme Court-2016-Du-35083 (Law No. 179, 07)

Cho Jae-2014-west-897 ( October 22, 2014)

In case where a resident has already divorced at the time of transfer of a house, the former spouse shall be separated from the former spouse and shall be deemed to constitute a separate household.

In determining one house for one household, which is a non-taxation requirement for capital gains tax, the spouse who forms one household together with the resident, refers to only the legal spouse. Thus, if the resident has already divorced at the time of transfer of the house and there is no legal spouse, it shall be deemed that the resident is separated from the previous spouse and constitutes one household, barring any circumstances to deem the divorce null and void.

Article 89 (1) 3 of the former Income Tax Act, scope of housing for one household under Article 154 (1) 1 of the former Enforcement Decree of the Income Tax Act

Disposition Disposition Imposing Capital Gains Tax

Gangwon 00

00. Head of tax office

December 2017 08

on 19, 2018

1. Revocation of a judgment of the first instance;

2. The instant lawsuit shall be dismissed.

3. All costs of the lawsuit shall be borne by the defendant.

The judgment of the first instance shall be revoked. On December 3, 2013, the defendant revoked the disposition of imposition of the capital gains taxx,xx, andxx member against the plaintiff on December 200.

Judgment ex officio is made.

Upon the revocation of an administrative disposition, the disposition is no longer effective, and no longer exists, and a revocation lawsuit against a non-existent administrative disposition is unlawful as there is no benefit of lawsuit (see, e.g., Supreme Court Decision 2009Du16879, Apr. 29, 2010). According to the evidence No. 19, the Defendant may recognize the fact that the Defendant ex officio revokes the disposition against the Plaintiff during the proceeding of the instant lawsuit. Therefore, the instant lawsuit is seeking the revocation of the disposition that has not already been extinguished, and thus, becomes null and void as there is no benefit of lawsuit. Accordingly, the revocation of the judgment of the first instance court and the instant lawsuit is dismissed, and the total cost of the lawsuit shall be borne by the Defendant