One house for one household shall be non-taxable (to be dismissed without hearing)

One house owned by the transferor and children of 30 years of age or older who share the same livelihood with the transferor cannot be deemed to form one household independently, and thus the transferor's single house transfer does not constitute a non-taxable one house transfer.

Article 89 of the Income Tax Act

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 it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by the assent