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Title
It shall not be recognized as an inherited house to which the special provisions on one house for one household apply.
Summary
Where an ancestor owns two or more houses at the time of commencement of inheritance, only one house for which the period of possession by the decedent is the highest may be recognized as an inheritance house to which the special provisions on the house of one household apply. Therefore, a house owned by the decedent at the time of commencement of inheritance for a shorter period among the houses owned by the decedent at the time of commencement of inheritance is not recognized as an inheritance
Related statutes
Article 81-3 of the former Framework Act on National Taxes Presumption of Sincerity
Cases
2013Nu2262 Revocation of revocation of capital gains tax rectification
Plaintiff
Park ○
Defendant
Head of Yongsan Tax Office
Conclusion of Pleadings
April 8, 2014
Imposition of Judgment
April 22, 2014
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance is revoked, and the defendant's rejection disposition against the plaintiff on March 8, 2013 is revoked.
Reasons
1. Quotation of judgment of the first instance;
The court's reasoning concerning this case is that "In addition, the plaintiff's mother shall be excluded from the number of houses when calculating one house for one household according to the special case of one house for one household, a house inherited by the plaintiff's mother, as an agricultural or fishing village house," at the end of the end of the fourth 1-5th th of the judgment of the court of first instance. However, except where the plaintiff did not inherit the house to the plaintiff, Article 155 (7) 1 of the Enforcement Decree of the above Act is the same as the entry of the reasons for the judgment of the court of first instance in the reasons for the judgment, and thus, it shall be cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the judgment of the first instance court is legitimate, and it is so decided as per Disposition by the plaintiff's appeal.