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Case Number of the immediately preceding lawsuit
Seoul High Court-2013-Nu-2262 ( April 22, 2014)
Title
(Reflexive Conduct) It shall not be recognized as an inherited house to which the special provisions of one house provision for one household apply.
Summary
Where an ancestor owns two or more houses at the time of commencement of inheritance, only one house for which the period of possession by the decedent is the highest can be recognized as an inherited house to which the special provisions on one house provision applies to one household.
Related statutes
Article 89 of the Income Tax Act
Cases
2014du7022 Revocation of disposition of revocation of capital gains tax rectification
Plaintiff-Appellant
Park AA
Defendant-Appellee
BB Director of the Tax Office
Judgment of the lower court
Seoul High Court Decision 2013Nu22262 Decided April 22, 2014
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of