Seoul Administrative Court 2007Gudan8129 ( October 02, 2009)

National High Court Decision 2006No3934 (Law No. 29, 2007)

Whether the balcony area can be included in the exclusive use area in cases where the outer wall of the apartment is constructed by a studing method.

In trading multi-family housing, the balcony area is recognized as a service area, and the customs office has established the practice of making the section of exclusive ownership entered in the public register as the taxation data, and it is generally accepted by the taxpayers.

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

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

The Defendant’s disposition of imposition of capital gains tax of KRW 274,156,930 for the Plaintiff on September 1, 2006 shall be revoked.

Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

The reasoning for the court's explanation on this case is the same as the entry in the column of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420

Therefore, the judgment of the first instance court is just and the defendant's appeal is dismissed, and it is so decided as per Disposition.