Ulsan District Court 2008Guhap857 ( October 11, 2009)

National High Court Decision 2007No4962 ( October 30, 2008)

Where the purpose of use has been changed from a public house to a neighborhood living facility, determination criteria

It is reasonable to regard a house used for a real residence as a house because it has not been used for a neighborhood living facility before and after the conclusion of the contract for sale and purchase, the use of a house to be registered as a neighborhood living facility.

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

1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The judgment of the first instance shall be revoked. The defendant's disposition rejecting to rectify the transfer income tax of 61,267,280 won for the year 2006, which was reverted to the plaintiff on July 9, 2007, and the disposition imposing transfer income tax of 72,129,130 won for the year 2006 shall be revoked, respectively.

The court's explanation on this case is the same as the part of the reasoning of the judgment of the court of first instance. Thus, it is citing this as it is in accordance with the main sentence of Article 8 (2) of the Administrative Litigation Act.

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed in its entirety without merit. It is so decided as per Disposition.