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Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu 73548 ( October 21, 2019)
Title
The Plaintiff constitutes a non-resident at the time of transferring the instant house.
Summary
(S) The plaintiff denies the application of non-taxation for one household as the non-resident at the time of the transfer of the instant house, and the disposition imposing capital gains tax is legitimate.
Related statutes
Article 1-2 of the former Income Tax Act, Article 2 of the Enforcement Decree of the former Income Tax Act
Cases
2019Du39086 Revocation of Disposition of Imposing capital gains tax
Plaintiff
○ Kim
Defendant
○ Head of tax office
Conclusion of Pleadings
-
Imposition of Judgment
July 25, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices