Seoul High Court 2008Nu30559 (Law No. 26, 2009)

National High Court Decision 2007Du4070 ( December 31, 2007)

No tax shall be applied to the transfer of general housing in a state in which a house inherited from the same household member has been owned.

The purport of non-taxation in case of the transfer of general housing in the status of two houses due to inheritance is that it is inevitable to do so for the reason that it is inheritance, not by the intention or choice of the principal, and that it is non-taxation in case of inheritance from the inheritor who constitutes the same household, it is two houses for one household from before inheritance.

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

Although examining the judgment below in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases concerning the Trial Procedure.

Therefore, the appeal is dismissed in accordance with Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.