Seoul Administrative Court 2009Gudan716 ( August 11, 2009)

Examination transfer 2008-0202 ( December 12, 2008)

Where a multi-family house is considered as a detached house, whether to meet the high-class house should be determined together.

Where a multi-family house is not sold in lots by household but the relevant multi-family house is transferred to one person by one sales unit, the relevant multi-family house shall be deemed as a detached house, but in case the high-class house standards of the detached house are satisfied, it shall be deemed as

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 203,802,530 against the plaintiff on August 6, 2008 by the defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of this court's judgment is as follows, except for adding the following judgments as to the matters alleged by the plaintiff in the trial, so it is identical to the entry of the reasoning of the judgment in the first instance. Thus, it shall be quoted in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the

2. Additional judgment;

The plaintiff asserts that Article 155 (15) of the Enforcement Decree of the Income Tax Act is a new provision on the calculation of the number of houses in multi-family houses, and if the apartment house in this case is considered as a detached house, it is a new provision that infringes on taxpayers' rights without the specific authority of law, and it is unlawful by deviating from the limit

Article 99-3 (1) of the Restriction of Special Taxation Act provides that even if a newly-built house falling under Article 99-3 (1) of the same Act is a newly-built house, it shall be excluded from the reduction or exemption of transfer income tax if it falls under the de facto high-class house excluded from the object of non-taxation of transfer income tax under Article 89 (3) of the Income Tax Act, and the above de facto high-class house standard cannot be determined under Article 89 of the Income Tax Act and Article 156 of the Enforcement Decree of the Income Tax Act. In Article 156 (2) of the Enforcement Decree of the above Act of Article 156 of the above Act of the multi-family house and the same multi-family house as the house in this case, it shall be regarded as a single house if it is transferred to one person as a single sales unit under Article 15

In addition, the Plaintiff asserts that only the instant house is a multi-family house and that the Defendant violated the principle of trust protection by deeming it as a multi-family house as a high-class house. However, there is no evidence to acknowledge that the instant house as a public opinion subject to trust by the administrative agency prior to the instant disposition, and that the instant house as a newly-built house subject to reduction and exemption of capital gains tax, is not a high-class house. Therefore, the Plaintiff’s assertion premised on this premise is without merit without any need to examine

3. 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.