Whether the land annexed to one house for one household may be deemed land annexed to one house for one household where a building is transferred by dividing the land annexed to one house into which the building is not settled.

Whether it falls under subparagraph 6 (i) of Article 5 of the Income Tax Act, one house for one household under Article 15 (1) of the Enforcement Decree of the same Act, and the land annexed thereto, shall be determined at the time of transfer of assets. Thus, the original land attached to one house for one household, even though it was the land not exceeding ten times the area on which the building is built, if the land was transferred by dividing the land into two or more land, if the land was not built by two or more buildings, it cannot be deemed the land annexed to one house for one household.

Article 5 (i) of the Income Tax Act, Article 15 (1) of the Enforcement Decree of the Income Tax Act

Plaintiff

Head of the tax office

Seoul High Court Decision 86Gu1382 delivered on April 27, 1987

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

According to subparagraph 6 (i) of Article 5 of the Income Tax Act, one house for one household as determined by the Presidential Decree among the transfer income tax and its appurtenant land shall be deemed as non-taxable income from the transfer of not more than ten times the area on which a building is fixed, and the main sentence of Article 15 (1) of the Enforcement Decree of the Income Tax Act provides that with respect to one house for one household as stipulated in Article 5 (6) 6 (i) of the Act, one household consisting of one resident and his family members living together with the same resident at the same address or same place of residence shall own one house and reside in the Republic of Korea for one year or more. The issue of whether it falls under one house for one household under the Enforcement Decree of the Income Tax Act and the appurtenant land shall be determined at the time of transfer of assets. Thus, even if the land does not exceed ten times the area on which a building is built, if the land is transferred by two or more divided land, the concept of land attached to one household cannot be deemed as one house attached to the Enforcement Decree of the Income Tax Act.

According to the facts established by the court below, the plaintiff was in possession of 425.8 square meters of Seongdong-gu Seoul Metropolitan Government ( Address omitted) and 429.7 square meters of 1,239.7 square meters of 1,000 square meters of 1984 and divided the above house and 256.9 square meters of the above site and transferred it to non-party 1, and the remaining site 168.9 square meters of 168.9 square meters (the part at issue in this case) respectively to non-party 2. Thus, the court below's rejection of the plaintiff's claim on the ground of Article 6 (2) of the Enforcement Rule of the Income Tax Act as to the land at issue in this case, and the transfer income of the part on which the building was not settled, is not subject to non

Therefore, the appeal is dismissed without merit, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Yellow-ray (Presiding Justice)