Whether the non-taxation provisions on one house for one household apply

In case of transferring a house after becoming a non-resident due to immigration, the transfer income tax shall be exempted in case where one house is held in Korea as of the date of transfer of the relevant house and meets the non-taxation requirements, such as holding it in the position of resident

Article 89 of the Income Tax Act

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Article 89 subparagraph 3 of the Income Tax Act provides that "income from the transfer of one house for one household as prescribed by the Presidential Decree" shall be non-taxable, and Article 154 (1) of the former Enforcement Decree of the Income Tax Act (amended by the Presidential Decree No. 19327, Feb. 9, 2006; hereinafter referred to as the "former Enforcement Decree") provides that "one house for one household prescribed by the Presidential Decree" as provided in subparagraph 3 of Article 89 of the Act means that one household comprised of a resident and his spouse together with his family members who make a living at the same address or same place of residence has one house in Korea as of the date of transfer, and the period of possession of the house is not less than 3 years (in case of a house located in Seoul Special Metropolitan City ...., it means that the period of possession of the house is not less than 3 years and the period of residence is not less than 1 year during the period of possession, and Article 154 (1) of the former Enforcement Decree of the Income Tax Act provides that the house is transferred to 10.

According to the reasoning of the judgment below, the plaintiff acquired and owned the apartment of this case as a resident and became a non-resident on June 14, 1996 due to the transfer of all members of the household to move overseas under the Emigration Act, and on September 13, 2004, the household organized by the plaintiff at the time of transfer of the apartment of this case on September 13, 2004 owned only one house in Korea. Therefore, the court below's determination that the income from the transfer of the apartment of this case is subject to non-taxation is somewhat inappropriate part at the time of the explanation of the reason, but is just, and there is no violation of the rules of evidence or misapprehension of legal principles as to the application

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