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(영문) 대법원 2016. 04. 15. 선고 2015두60907 판결
(심리불속행)양도일 현재 1세대 1주택 비과세에 해당하지 않음[국승]
Case Number of the immediately preceding lawsuit
Gwangju High Court-2015-Nu-5817 ( December 03, 2015)
Case Number of the previous trial
Cho Jae-2014-Mining-2059 ( October 30, 2014)
Title
(C) It does not constitute a non-taxation of one house for one household as of the date of transfer.
Summary
(C) The Plaintiff owned the instant second house from November 3, 1984 to the time of the transfer of the instant case, and thus, even if the time of the settlement of the price of the instant first house is deemed October 5, 2010, it cannot be deemed that the Plaintiff was in the status of one house per household at the time of the transfer of the instant case.
Related statutes
Article 89 (Non-Taxable Transfer Income)
Enforcement Decree of the Income Tax Act Article 154 (Scope of One House for One Household)
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