The remainder except for the third floor shall not be regarded as a house referred to in one house for one household under the Income Tax Act, which is subject to non-taxation of capital gains tax.

Since it has the structure function of private child-care centers, which are facilities for the elderly and children belonging to education and welfare facility group under the Building Act, and is used as private child-care centers for a considerable period of time without maintaining such structural function, it cannot be deemed that it belongs to the category of housing referred to in the subject requirement in light of the legislative intent of the non-taxation system of the capital gains tax on one house for one household.

Article 89 of the former Income Tax Act

2018Nu47136 Revocation of Disposition of Imposing capital gains tax

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○ Head of tax office

Suwon District Court Decision 2017Gudan9214 Decided April 27, 2018

8.31.20

October 19, 2018

1. The plaintiff's appeal is dismissed.

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

The decision of the first instance court is revoked. The defendant's disposition of capital gains tax*******The date of the disposition of the complaint and petition of appeal seems to be a clerical error in October 4, 2016.

1. Quotation of the reasons for the judgment of the first instance;

The reasons for this decision are as follows: Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act refer to the reasons for the decision of the court of first instance, except to dismiss, delete, or add the following:

○ 2, 14 pages 14 (hereinafter referred to as the "disposition of this case") shall be deleted.

○ 2. The 15th page "(15)" was added to "the instant disposition" (hereinafter referred to as "instant disposition").

○ 3 pages 16 of the former Income Tax Act (amended by Act No. 14389, Dec. 20, 2016) is the former Income Tax Act.

Then, the issue of whether the transferred asset constitutes one house for one household should be determined at the time of the transfer of the asset (see Supreme Court Decision 92Nu12988 delivered on January 19, 1993) is added to the following:

○ 4, 17 pages "each description and witness" shall be read as "each description and image, and witness of the first instance trial".

The term "W Child Care Center" in the 5th 1st eth eth eth eth eth eth eth.

○ 6.20 The following shall be added to the 20th page:

If W Child Care Center was closed on August 11, 2014 and the first and second floors of the instant real estate were not used as a house for one year from August 24, 2015 until the conclusion date of the sale and purchase contract, the Plaintiff asserts to the effect that in calculating the transfer income tax, the first and second floors of the instant real estate can be included in the third floor of the instant real estate in calculating the transfer income tax. However, considering the current status of the use of the instant real estate and the process of changing the use thereof, the Plaintiff’s above assertion cannot be accepted, since it is difficult to view the first and second floors of the instant real estate as merely the third floor attached to the instant real estate.

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.