Seoul High Court 2010Nu13175 ( October 06, 2010)

(B) Reduction or exemption of capital gains tax on long-term rental houses;

The reduction or exemption of capital gains tax on long-term rental houses shall apply to residents who have leased at least five units of rental houses for at least five years after commencement of lease before December 31, 200, while houses acquired after January 1, 2001 are not leased for long-term rental houses.

2010Du22788 Revocation of Disposition of Imposing capital gains tax

최〇〇

〇〇세무서장

Seoul High Court Decision 2010Nu13175 Decided October 6, 2010

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,