Determination of "one house for one household", which is a requirement for non-taxation when changing ownership between members of a household that constitutes one household.

The requirements for ownership and residence of “one house for one household” as a condition for non-taxation of capital gains tax should be deemed as the unit of one household. Thus, even if the ownership of a house was different due to donation between the members of a household constituting one household, insofar as the ownership of a house was constituted by one household through the transfer before and after the transfer, it is not deemed as separate for each owner.

Article 5 subparagraph 6 (i) of the Income Tax Act, Articles 15 (1) and 15 (8) of the Enforcement Decree of the Income Tax Act, Article 6 (1) of the Enforcement Rule of the Income Tax Act

Plaintiff

Head of Yeongdeungpo-do Tax Office

Busan High Court Decision 94Gu2770 delivered on November 9, 1994

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

According to the reasoning of the judgment below, the non-party 1, who is the plaintiff's mother, acquired the land of this case on October 26, 1967, and constructed the house of this case on the above ground of June 3, 1976 and completed registration of ownership preservation in his own future, and the plaintiff continued to reside in the real estate of this case with the plaintiff 1, who was his own son, from the above non-party 1 on August 13, 1987, and owned the land of this case and building on November 10, 1989, and owned it again on the non-party 1's residential land of this case on the non-taxation basis of the above 1, 1967, and since the non-party 1, who is the non-party 1, as well as the above non-party 1, who constitutes the non-party 1, who owned the above house of this case on the non-party 1, as well as the above non-party 1, who owned the house of this case on the land of this case.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Park Jong-ho (Presiding Justice)