Seoul High Court 2012Nu23039 ( December 21, 2012)

National Tax Service Review and Transfer 2011-0038 (Law No. 23, 2011)

(C) An officetel held at the time of the transfer of a detached house shall be a building actually used for residence and shall constitute a house.

(The main point) In light of the fact that no real estate rental business has been registered after the acquisition of an officetel and the inside is installed as a laundry or laundry, etc., and at the time the lessee works for the neighboring company of the officetel and resided in the officetel, etc., it is a house to be used for a residence.

2013Du1782 Revocation of Disposition of Imposing capital gains tax

IsaA

Head of Seocho Tax Office

Seoul High Court Decision 2012Nu23039 Decided December 21, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment of the court below, the appellate brief, and the records of this case, but the appellant's grounds of appeal are included in the grounds provided for in each subparagraph of Article 4 (1) of the Act on Special Cases concerning the Procedure of Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final