Suwon District Court-2015-Gudan-701 ( October 17, 2016)

Cho Jae-2014-1394 ( December 11, 2014)

The instant house constitutes a high-class house excluded from capital gains tax exemption, and the high-class house should be determined based on the actual transaction price at the time of transfer.

(1) Since the instant house constitutes a high-class house, it is reasonable to view that the instant house is excluded from the capital gains tax reduction or exemption pursuant to the proviso of Article 99-3 (1) of the former Restriction of Special Taxation Act, and whether it constitutes a high-class house should be determined based on the actual transaction price at the time of transfer.

Article 99-3 of the Restriction of Special Taxation Act (Special Taxation for Capital Gains Tax for Purchasers of Newly-Built Houses)

2016-Nu-38930 Revocation of Disposition of Imposing capital gains tax

AA

o Head of the tax office

Suwon District Court Decision 2015Gudan701 Decided October 17, 2016

July 14, 2016

September 22, 2016

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 shall revoke the disposition rejecting a request for correction of capital gains tax against the plaintiff on September 23, 2013.

1. Quotation of judgment of the first instance;

The reasoning of this court's decision is as follows: Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, except where "the housing of this case" in Part 6, 19 of the judgment of the court of first instance is referred to as "the housing of this case" as "the housing of this case".

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.