District Court-2018-Gu Partnership-12560 ( October 18, 2018)

Cho Jae-2017-China-2243 (2017.06)

Since there is no business registration for rental housing, it should be viewed as another house when determining one house for one household.

The requirements for rental housing not deemed another house for one household shall meet all the requirements for business registration and registration of rental housing business.

154(1) Scope of one house for one household under the Enforcement Decree of the Income Tax Act

2018Nu71160 Revocation of Disposition of Imposing capital gains tax

AA

O Head of tax office

Suwon District Court Decision 2018Guhap12560 Decided October 18, 2018

November 2019

oly 22, 2019

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

1. Quotation of the reasons for the judgment of the first instance;

This judgment is based on Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance except for the dismissal of the following contents:

○ 2 pages 9, " was owned by the Plaintiff, together with BB, the spouse of the Plaintiff."

○ 4th page 18 "BB, the spouse of the plaintiff, is moving "BB" to the court of first instance.

○ 5, 17, 18 parallels are as follows:

It is difficult to deem that a business operator registered under Article 168 and there is no other evidence to acknowledge it. Furthermore, insofar as the Plaintiff is not recognized to have registered a business under Article 168 of the Income Tax Act with respect to the instant rental housing, it is difficult to deem the instant disposition, which was taken to exclude the application of non-taxation provisions on one house by one household, as illegal in violation of the substance over form principle

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.