Seoul Administrative Court 2013Gudan4470 ( October 28, 2014)

Since it has one house temporarily and one association member's relocation right, it is exempt from taxation.

Since the previous house is transferred within one year from the date of acquisition of the association member's relocation right as a temporary one house and one association member's relocation right by acquiring the association member's relocation right before transferring the instant house, it is exempt from capital gains tax.

2014Nu46142 Revocation of disposition of imposing capital gains tax

United StatesA

Head of Eastern Tax Office

Seoul Administrative Court Decision 2013Gudan4470 decided February 28, 2014

August 26, 2014

September 16, 2014

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the defendant, and the costs of the intervention shall be borne by the defendant.

1. Purport of claim

The Defendant revoked the disposition of imposition of the capital gains tax OOO on August 6, 2012 by the Plaintiff.

the court's judgment.

2. Purport of appeal

The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.

1. Quotation of judgment of the first instance;

The court's reasoning concerning this case is that the disposition of the court of first instance is legitimate

2.(b) above the end of paragraph 2.(b), with the exception of adding the following:

Therefore, Article 8(2) of the Administrative Litigation Act, the main text of Article 420 of the Civil Procedure Act, is the same as that of the resolution.

this shall be cited as it is.

2. The addition;

4) Meanwhile, the defendant, at the time of the transfer by the plaintiff of the housing of this case,O in addition to the sales right of this case

The plaintiff was holding the right to sell an OO-dong O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-O-

The assertion that this constitutes housing. The former Income Tax Act (Law No. 9897, Dec. 31, 2009)

Article 89(2) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 21138, Nov. 28, 2008) provides that where one household prescribed by Presidential Decree acquires and holds an association member's relocation right due to authorization of a management and disposal plan under Article 48 of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents and transfers the house, the non-taxation of one house for one household under Article 89(1)3-1 of the same Act shall not apply: Provided, That this shall not apply to cases prescribed by Presidential Decree for unavoidable reasons, and Article 156-2(3) of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 21138, Nov. 28, 2008) provides that where one household possessing one house temporarily acquires the association member's relocation right before transferring the house, and transfers the previous house within one year from the date of acquiring the association member's relocation right, the Plaintiff's assertion that the above transfer of the house constitutes one house and one association member's relocation right.

3. Conclusion

If so, the plaintiff's claim is reasonable, and the judgment of the court of first instance with this conclusion is just.

Since the judgment is justifiable, the defendant's appeal is dismissed, but the judgment of the court of first instance is due to a supplementary participation.

Article 8(2) of the Administrative Litigation Act; Article 8(2) of the Civil Procedure Act

In accordance with Article 212 (3), the first instance court due to participation in the appeal and the appellate court's full costs shall be defendant's participation.

It is so decided as per Disposition by the assent of all participating Justices.