Case Number of the immediately preceding lawsuit
Seoul High Court 2011Nu17785 ( November 22, 2011)
Case Number of the previous trial
National Tax Service Review and Transfer 2010-0134 (Law No. 14, 2010)
Title
(ps) The requirements for the residence of one house for one household are not necessarily required to reside with the spouse.
Summary
(Main) In order to constitute one house for one household exempt from capital gains tax, a resident or his/her spouse or his/her spouse must meet the requirements for possession and residence, and it does not necessarily mean that the resident must reside together with his/her spouse, but does not constitute one house for one household.
Related statutes
Article 89 of the Income Tax Act
Article 154 of the Enforcement Decree of Income Tax Act
Cases
2011Du31147 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellee
XX
Defendant-Appellant
Head of Nowon Tax Office
Judgment of the lower court
Seoul High Court Decision 2011Nu17785 Decided November 22, 2011
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument in the grounds of appeal is deemed as not to include or not acceptable the reasons under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final