Seoul Administrative Court 2016Gudan13956 ( October 31, 2017)

One house for one household shall be applied to a case where income can be maintained independently in excess of the minimum cost of living.

(As with the judgment of the court of first instance) Whether the requirements for non-taxation of one house for one household are satisfied shall apply to the case where the income of a household can maintain an independent livelihood while managing and maintaining the house or land owned in excess of the minimum cost of living under the National Basic

Article 89 of the Income Tax Act

2017Nu6595 Revocation of Disposition of Imposing capital gains tax

AA

The director of the tax office

October 12, 2017

October 26, 2017

1. The plaintiff's appeal is dismissed.

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

1. Purport of claim and appeal

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 16,619,690 (including additional tax) for the Plaintiff on September 1, 2015 by the Defendant shall be revoked.

1. Quotation of judgment of the first instance;

The reasoning of the judgment of the court is the same as that of the judgment of the court of first instance, and thus, it shall be quoted by Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the

2. Conclusion

Since the judgment of the first instance is justifiable, the plaintiff's appeal is dismissed as it is groundless.