Seoul High Court 2017Nu86271 (Seoul High Court 2018.03.27)

The apartment houses that are used for the purpose of "a villa" without residing at the time of (psyching) are deemed to be housing.

Even if the apartment was used for a separate purpose, there is no non-taxable practice that considers it as not a house in the application of non-taxation on the transfer income tax of one house for one household in the same case as the house at issue.

Article 89 of the Income Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition