Seoul Administrative Court 2014Gudan10076 (2015.02.04)

Appellate Court 2014west0197 (Law No. 1284, 2014)

The instant housing does not constitute reduction or exemption for five or more long-term rental houses.

(1) The instant house cannot be deemed as a house independent of other parts due to its structural structure or use to the extent that it can be the object of independent transaction under the social concept, and it does not meet the requirements for reduction and exemption.

2015Nu37299 Revocation of disposition rejecting capital gains tax rectification

The AA

○ Head of tax office

Seoul Administrative Court 2014Gudan10076 ( February 4, 2015)

2015.03.03

2015.24

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The defendant's refusal to rectify capital gains tax against the plaintiff on July 5, 201 X shall be revoked.

The reason for the judgment of the first instance is reasonable, and therefore, Article 8(2) of the Administrative Litigation Act, the main sentence of Article 420 of the

this judgment shall be quoted by reason of this judgment.

The plaintiff's appeal is dismissed for lack of reason.