Case Number of the immediately preceding lawsuit
Seoul High Court-2018-Nu-47136 ( October 19, 2018)
Title
(ps) The remainder except for three floors shall not be considered as a house referred to in one house for one household, which is subject to the exemption of capital gains tax under the Income Tax Act.
Summary
(C) In light of the purpose of legislation of the non-taxation system on one house for one household, it cannot be deemed that it belongs to the category of housing referred to in the subject requirement in light of the purpose of legislation of the non-taxation system on one house for one household, since it has the structure and function of private childcare centers, which are facilities for the elderly and children belonging to education and welfare facility group under the Building Act, and has been used as private childcare centers.
Related statutes
Article 89 of the former Income Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by