Seoul Administrative Court-2018-Gu Group-4604 (2018.05.09)

Even if the site of a house has been designated as a designated cultural heritage pursuant to the Cultural Heritage Protection Act, it shall not be deemed that the house meets the requirements for non-taxation.

In order to meet the requirements for non-taxation of capital gains tax under Article 155 (6) of the former Enforcement Decree of the Income Tax Act, housing must be designated as cultural properties under Article 2 (2) through (3) of the Protection of Cultural Properties Act, but such fact cannot be deemed to have satisfied the non

Special Cases concerning one house for one household under Article 155 (6) 1 of the Enforcement Decree of the Income Tax Act;

2018Nu4871 Revocation of Disposition of Imposing capital gains tax

AA

BB Director of the Tax Office

August 31, 2018

October 26, 2018

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the imposition of capital gains tax of KRW 79,643,770 for the plaintiff on June 22, 2017.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this decision is that the first instance court's decision is identical to the reason for this decision, except where the term "the provision of this case" in the 17th judgment of the first instance court is "the part other than each subparagraph of Article 155 (6) and 1 of the former Enforcement Decree of the Income Tax Act", and therefore, it is cited in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.