Busan High Court-2018-Nu21583 ( October 10, 2018)

(C) A household fails to meet any of the requirements for non-taxation;

(Summary of the Judgment of the court of first instance) citing the decision of the court of first instance (whether there is one house for one household subject to non-taxation or not, in determining whether there is one house actually used or used for profit-making)

Article 89 of the Income Tax Act

2018Du62119 Revocation of Disposition of Imposing capital gains tax, etc.

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Defendant, the superior, or the senior

Head of △ District Office

on October 14, 2019

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Accordingly, the appeal is dismissed pursuant to Article 5 of the same Act, and the costs of appeal are assessed against the losing party.