Seoul High Court (Chuncheon)-2018-Nu-24 (2018.09)

Any disposition denying the application of non-taxation for one household by deeming it as a house if it is actually used as a house even if it is used in the public register;

The instant officetel transferred by the Plaintiff is actually used as a house, and the Plaintiff does not meet the requirements of non-taxation for one household.

Article 89 of the Income Tax Act

2018Du45237

United StatesA

BB Director of the Tax Office

Seoul High Court (Chuncheon) Decision 2018Nu24 Decided May 9, 2018

August 17, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The ground of appeal was examined in comparison with the records of this case and the judgment below, but the ground of appeal was examined.

The assertion does not include the reasons prescribed in the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal

It is judged that it cannot be accepted.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.