Suwon District Court 2009Guhap2079 ( August 12, 2009)

Examination, transfer 208-027 ( December 03, 2008)

Scope of purchased rental houses and constructed rental houses subject to reduction of transfer tax;

A rental house exempted from the transfer tax is not limited to a purchased rental house that entered into the first sale contract with a housing developer and paid the down payment, and it is also included in a house acquired through a sale right, and a house acquired by a housing reconstruction association member by the right to move into a

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

1. Of the judgment of the court of first instance, the part against the defendant regarding the imposition of capital gains tax of KRW 254,69,840 for the plaintiff on July 12, 2008, in excess of KRW 84,770,186, which reverts to the plaintiff on July 12, 2006, shall be revoked, and the plaintiff's lawsuit corresponding to the revoked part shall be dismissed.

2. The defendant's remaining appeal is dismissed.

3. The total costs of the lawsuit shall be borne by the defendant.

1. Purport of claim

Defendant’s transfer income tax of 254,69,840 won for the Plaintiff on July 12, 2008

The disposition of imposition (instant disposition) shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.

1. A part citing a judgment of the first instance;

The court's reasoning for this case is as follows: "The housing association was allocated for participation in the construction of 20th 5th 20th 20th 20th 5th 20's 'the first 'the second 'the second 'the second 'the second 'the second 'the second 'the second 'the second 'the second 'the second 'the second 'the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the second ' the ' the second ' the second ' the ' the second ' the second ' the ' the second ' the second ' the ' the second ' the ' the second ' the second ' the ' the second ' the 'the second ' the 'the second ' the second ' the ' the second ' the ' the second ' the ' the second ' the ' the 16' the second ' the ' the second ' the 16.

2. Parts to be dried;

According to the statement of 1, 209, 1-1, 1-2 of the evidence Nos. 1 and 1-2, the defendant, around September 30, 2009, corrected ex officio the disposition imposing capital gains tax of this case on the first house of this case from KRW 254,69,846 to KRW 84,70,186, and imposed capital gains tax of KRW 84,770,186 on the second house of this case against the plaintiff, only the disposition imposing capital gains tax of KRW 84,770,186 on the second house of this case was left. The part seeking cancellation of the disposition imposing capital gains tax exceeding KRW 84,770,186 among the lawsuit of this case is to seek cancellation of the disposition imposing capital gains tax of this case,

3. Conclusion

Therefore, the part of the disposition of this case which seeks revocation of the disposition of capital gains tax exceeding KRW 84,770,186 among the disposition of this case shall be dismissed, and the remaining part of the plaintiff's claim seeking revocation of the disposition of this case shall be accepted with merit. Since the part against the defendant as to the above dismissal in the judgment of the court of first instance is unfair with different conclusions, it shall be revoked, and the part shall be dismissed, and the remaining appeal by the defendant is dismissed without merit. It is so decided as per Disposition