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(영문) 대법원 2009. 11. 16. 선고 2009두16572 판결
다가구 주택을 2인 이상에게 하나의 매매단위로 양도시 1세대1주택 비과세 판단[국승]
Case Number of the immediately preceding lawsuit

Gwangju High Court 2009Nu170 ( August 27, 2009)

Case Number of the previous trial

early 2007 Mine1414 (Law No. 27, 2007)

Title

One house non-taxation for one household when transferring a multi-household house to two or more persons by a single sale unit;

Summary

In order to be subject to non-taxation for one house for one household, a multi-household house shall not be sold to each household, and a single sales unit shall be transferred to one person. It shall not be deemed that a multi-household house is transferred to one person on a single sales unit unless any person is the same household member.

The decision

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

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Since the petition of appeal did not state any grounds for appeal and did not submit a statement of grounds for appeal within the prescribed period, it is so decided as per Disposition by the assent of all participating Justices, pursuant to Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of

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