Suwon District Court-2017-Gu Group-8181 ( November 24, 2017)

Scope of application of special long-term holding deduction for association member's relocation rights deemed one house at one age;

(1) The revised Income Tax Act, as in the first instance judgment, limits the scope of transfer margin to which special deduction for long-term holding is applied before the approval of the management and disposal plan, but limits the scope of transfer margin to which special deduction for long-term holding is applied to one member, and there is no violation of law

Article 95 of the Income Tax Act

2017Nu8437 Revocation of Disposition of Levying Transfer Income Tax

fixed**

***The Director of the Tax Office

May 11, 2018

June 1, 2018

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's transfer income belonging to the plaintiff of March 11, 2016 to the plaintiff of March 2013.

The imposition of KRW 00 shall be revoked.

1. Quotation of the reasons for the judgment of the first instance;

The reason for this judgment is as follows: “57,235,280 won” of the first instance court 2, 2, 16, 2, 500 won; “57,217,099 won”; “one household house” of 5,00 in 9 shall be “one house for one household”; and “one house for one household” of 5,000 won is identical to the reason for the first instance judgment; therefore, it shall be cited in accordance with Article 8(2) of the Administrative Litigation Act

2. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.