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Case Number of the immediately preceding lawsuit
Ulsan District Court 2015Guhap916 ( October 14, 2016)
Title
The fact that if there is a legal marital relationship, it still constitutes one household.
Summary
"(as with the judgment of the first instance court), even if the marital relationship between the plaintiff and the spouse at the time of the sale and purchase of real estate is in fact in a state of divorce, as long as the legal marital relationship has not been settled, it still constitutes one household, and as long as the plaintiff owns a house under his/her own name at the time of the transfer of real estate, it cannot be deemed that the transfer of the real estate of this case constitutes one house for
Related statutes
Article 89 of the Income Tax Act
Cases
2016Nu20326 Revocation of disposition of imposing capital gains tax
Plaintiff and appellant
AA
Defendant, Appellant
○ Head of tax office
Judgment of the first instance court
Ulsan District Court Decision 2015Guhap916 Decided January 14, 2016
Conclusion of Pleadings
June 1, 2016
Imposition of Judgment
June 29, 2016
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
Cheong-gu Office
The judgment of the first instance shall be revoked. The imposition of capital gains tax OOOO on June 10, 2014 rendered by the Defendant to the Plaintiff shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reason why this Court is used is the same as the entry of the reasoning of the judgment of the first instance. Thus, pursuant to Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act, the plaintiff cites it as it is (the plaintiff, in the first instance trial, repeats the same argument in the first instance trial. In light of the allegations and the reason why the plaintiff partly supplemented in the trial, the plaintiff 11 through 14, 15, and 16 each statement of evidence Nos. 11 through 14, 16, and 2 newly submitted, the first instance judgment is justifiable)
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.