Suwon District Court 2008Guhap9851 (Law No. 17, 2009)

Early High Court Decision 2008J 028 (No. 25, 2008)

The provisions of non-taxation for one household shall not apply to the possession of a partner's right of residence and a house.

Where one household possesses a house and an association member's relocation right as well as an association member's relocation right after being regarded as a house from January 1, 2006 following the amendment of the Act, and one household transfers the house, the association member's relocation right shall be deemed as a house, and the special provisions on non-taxation of one house for

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

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 rejection of correction to KRW 42,885,720 of the transfer income tax belonging to the plaintiff on October 5, 2006 shall be revoked.

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 legitimate, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.