Seoul High Court 2009Nu3042 (Law No. 9.18, 2009)

Cho High Court Decision 2008west0189 (No. 26, 2008)

In case of acquiring a leased house, whether the period of residence for the leased house for one household is included in the period of residence for at least two years;

Tax laws and regulations expressly stipulate that the period of residence shall be at least two years during the period of possession, and the period of residence as a tenant shall not be included in the period of residence for at least two years falling under the requirements of one house for one household, unless otherwise stipulated that the period of residence as a tenant shall be added up in two years.

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

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition