Seoul High Court 2014Nu45880 ( October 28, 2014)

Transfer 2013-0142

(C) The transfer of this case’s land cannot be deemed a transfer of one house to one household subject to non-taxation on the ground that the same household unit was formed.

(C) The transfer of the land in this case cannot be deemed a transfer of one house by one household, since the land and the building owner are different, and there was no fact that the same household unit is living together.

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

2014Du45161 Revocation of Disposition of Imposing capital gains tax

AA

○ Head of tax office

Seoul High Court Decision 2014Nu45880 Decided October 28, 2014

February 24, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal shall be dismissed in accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, since the petition of appeal filed by appellant does not contain any statement in the grounds of appeal, and it is so decided as per Disposition by the assent of all participating