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(영문) 대법원 2006. 11. 23. 선고 2006두12739 판결
1세대 1주택 해당 여부[국패]
Title
One house for one household;
Summary
In fact, it is confirmed that the household was in a separate household unit, so it shall be applied to non-taxation for one household.
Related statutes
Article 89 of the Income Tax Act
Article 154(1) of the Enforcement Decree of the Income Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
The argument in the grounds of appeal is without merit, and it is so decided as per Disposition under Articles 4 and 5 of the Act on Special Cases Concerning the Procedure of Appeal (see Supreme Court Decision 2005Nu1686).