Seoul High Court-2017-Nu-74322 (2018.02)

Cho High Court Decision 2016Do2691 ( December 12, 2016)

In order to be subject to non-taxation of one house for one household, a registration of a rental business operator for long-term rental houses should be made at the time of residence.

(C) Article 155(19)2 of the former Enforcement Decree of the Income Tax Act provides that “The term “the term “the term “the term “the term “the term “the term “the term “the term” means “the term “the term “the term” under the term “the term “the term “the term “the term” under Article 155(1)2”

Article 155 (Special Cases concerning One House for One Household)

Enforcement Decree of the Income Tax Act (Scope of houses falling under three or more houses for one household)

Supreme Court Decision 2018Du37083 Decided capital gains tax

AA

BB Director of the Tax Office

Seoul High Court 2017Nu74322

June 15, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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