A house which has been transferred first among inherited houses and general houses shall be exempted from taxation.

Inasmuch as a person meeting the requirements for one house for one household is married to the spouse who acquired a house by inheritance, even if he/she becomes two houses for one household, the house transferred first after marriage shall be exempted from taxation (former Income Tax).

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

The defendant's disposition of imposition of capital gains tax of KRW 8,604,980 and defense tax of KRW 1,720,990 against the plaintiff as of August 16, 1991 shall be revoked. The costs of lawsuit shall be borne by the defendant.

원고가 1990. 12. 7. 서울 ㅇㅇ구 ㅇㅇ동 ㅇㅇ아파트 ㅇ동 ㅇ호 57.26평방미터를 타에 양도한 사실에 대하여 피고는 원고의 처인 소외 최ㅇㅇ이 원고와 혼인한 1989. 12. 1. 이전인 1986. 10. 10. 서울 ㅇㅇ구 ㅇㅇ동 ㅇㅇ 지상 건물을 원고의 모친인 소외 이ㅇㅇ와 형제인 소외 최ㅇㅇ과 함께 각 지분 1/3씩 상속받았으므로 원고가 1가구 1주택에 해당되지 아니하여 위 아파트의 양도가 양도소득세의 과세대상이 되는 것으로 인정하여 1991. 8. 16.자로 원고에 대하여 기준시가에 따라 계산한 양도소득세 금 8,604,980원 및 방위세 금 1,720,990원을 부과한 사실은 당사자 사이에 다툼이 없다.

However, pursuant to Article 5 subparagraph 6 (i) of the Income Tax Act and Article 15 (1) and (6) of the Enforcement Decree of the same Act, where a household comprised of one resident and his/her spouse together with his/her family members living together with the same address or same residence in Korea and reside in the relevant house for not less than three years (or for not less than five years), income accruing from such transfer shall not be levied on one house for one household. However, if a person falling under the above provision acquires a house by inheritance, the first transferred house shall be deemed to be one house for one household. The legislative intent of the above provision is not to acquire a house by transaction between a resident who owns one house for one household and owns two or more houses by inheritance, and it is reasonable to give a benefit of non-taxation as one house for one household prior to and after the acquisition of a house by inheritance, unless it is based on marriage or inheritance by the spouse of the person under the Framework Act on National Taxes, and thus, it should be interpreted differently from the case of acquisition by inheritance of a house after marriage under Article 15 (16).

나아가 갑제6,9,10호증의 기재에 변론의 전취지를 보태어 보면, 원고는 1958. 1. 13.생으로서 1984. 8. 10. 서울 ㅇㅇ구 ㅇㅇ동 ㅇㅇ아파트 ㅇ동 ㅇ호 57.26평방미터를 취득하여 가족과 함께 거주하여 오다가 1989. 12. 1. 앞서 본 바와 같이 이미 다른 주택의 지분을 상속받은 위 최ㅇㅇ과 혼인하여 같은 달 12. 현재의 주소지로 전입한 후 위 아파트를 타에 양도하였던 사실을 인정할 수 있으므로, 위 인정사실과 위 법령해석에 비추어 보면, 원고가 5년 이상 위 아파트를 보유하다가 배우자가 지분을 상속받은 주택보다 먼저 양도하였으므로 양도소득세의 비과세대상이 된다고 할 것이고, 따라서 이에 반하여 피고가 원고에 대하여 위 양도소득세를 부과한 처분은 위법하다고 할 것이다.

Therefore, the defendant's above taxation disposition against the plaintiff is unlawful and thus the plaintiff's claim of this case seeking revocation is legitimate, and it is so decided as per Disposition.