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(영문) 대법원 2016. 11. 25. 선고 2016두50457 판결
이 사건 양도세부과처분이 1세대1주택 비과세 법리에 반하여 위법한지 여부[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2015Nu70418 ( August 17, 2016)

Title

Whether the transfer detailed and disposition of this case is unlawful against the principle of non-taxation for one household

Summary

At the time of the instant transfer detailed disposition, the Plaintiff owned two houses for one household, and thus does not constitute a non-taxation for one household.

Cases

2016Du50457 Revocation of Disposition of Imposing capital gains tax

Plaintiff-Appellant

The AA

Defendant-Appellee

Head of Seodaemun Tax Office

Judgment of the lower court

Seoul High Court Decision 2015Nu70418 Decided August 17, 2016

Imposition of Judgment

November 25, 2016

Text

All appeals are dismissed.

The costs of appeal are assessed against the defendant.

Reasons

Although all of the records of this case and the judgment of the court below and the grounds of appeal were examined, the argument on the grounds of appeal by the appellant does not include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, or does not contain any grounds. It is so decided as per Disposition by the assent of all participating Justices on the bench.

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