Seoul High Court-2016-Nu-78440 ( March 31, 2017)

(Resceptive Conduct) It is not subject to non-taxation because it does not own a house for three years or more.

(main point of the original trial) Since the retention period by the date of authorization for administration and disposal does not reach three years, it does not constitute non-taxation for one house per household.

2.2 Doese

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 below and the grounds of appeal were examined, but the appellant's grounds of appeal are examined.

The argument about the appeal is without merit because it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.

section 3.