Suwon District Court-2018-Gu Group-6083 (Law No. 18, 2018)

One house for one household;

From the date of destruction of the previous house in this case, the Plaintiff’s possession period is less than three years after forming one independent household, and thus, it is not eligible for non-taxation for one household.

Article 154 (1) of the Enforcement Decree of the Income Tax Act

2018Nu60870

KimA

BB Director of the Tax Office

Suwon District Court Decision 2018Gudan6083 Decided July 18, 2018

November 23, 2018

January 18, 2019

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 transfer income tax reverted to the Plaintiff in April 1, 2017 by the Defendant against the Plaintiff on April 1, 2017

176,326,090 won (including additional taxes) shall be revoked.

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

The reason for this judgment is that "the apartment of this case" in the 8th judgment of the court of first instance is "the previous apartment of this case".

Article 8(2) of the Administrative Litigation Act, civil litigation, and civil litigation.

It shall be quoted in accordance with the main sentence of Article 420 of the Forwarding Act.

2. Conclusion

If so, the plaintiff's claim shall be dismissed as it is without merit. The judgment of the court of first instance shall be with the same conclusion.

Since the plaintiff's appeal is legitimate, it is dismissed as it is without merit.