Seoul Administrative Court 2010Gudan27410 ( October 25, 2011)

National Tax Service Review and Transfer 2010-024 ( November 01, 2010)

It is not eligible for non-taxation for one household due to the failure to meet the housing requirements for two years;

(The same as the judgment of the court of first instance) In the event that a tenement house is acquired by reconstruction and the apartment house is acquired by the ownership of the association members and transferred by the ownership of the transferred apartment, it is not recognized that the ownership of the transferred apartment was resided in the transferred apartment, but it is insufficient to recognize that the ownership of the apartment house was resided in the same way as the non-taxation requirements for

2011Nu41405 Revocation of imposition of capital gains tax

XX

The Director of Gangnam District Office

Seoul Administrative Court Decision 2010Gudan27410 decided October 25, 2011

October 16, 2012

November 9, 2012

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 disposition of imposition of KRW 000 on July 1, 2010 against the Plaintiff on July 1, 2010 is revoked.

1. Quotation of judgment of the first instance;

The court's explanation on this case is the same as the statement of the reasons for the decision of the court of first instance. Thus, the court's explanation is based on Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

Therefore, the plaintiff's claim seeking the revocation of the disposition of this case shall be 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 so decided as per Disposition.