One house for one household;

It is legitimate to impose capital gains tax on the owner of three houses at the time of the transfer of the housing at issue by calculating gains from transfer as actual transaction price.

Article 96 of the Income Tax Act

1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposition of capital gains tax of KRW 30,931,310 against the Plaintiff on January 2, 2006 shall be revoked.

1. Details of the disposition;

A. On August 29, 2003, the Plaintiff transferred apartment No. 000-dong 00000 (hereinafter “the apartment of this case”) located in Bupyeong-gu, Incheon Metropolitan City on August 29, 2003, and did not report the transfer income tax.

B. Accordingly, on January 2, 2006, the Defendant: (a) deemed that the Plaintiff’s household possessing three houses at the time of the transfer of the instant apartment falls under the transfer of the house; and (b) calculated capital gains tax on the basis of the actual transaction value and imposed capital gains tax of 30,931,310 won (hereinafter “the instant disposition”).

[Ground of recognition] Facts without dispute, entry of Eul evidence No. 1, purport of whole pleading

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

The plaintiff, around June 28, 200, resided in the apartment of this case after moving into the apartment of this case. On June 28, 2003, 000, the plaintiff, the husband of the plaintiff, acquired 00 apartment units 00 and 000 apartment units 0,000 (hereinafter referred to as "0 apartment units") located in Seocheon-gu, Seocheon-gu, Seocheon-gu, Incheon, to sell the apartment of this case and to move into another place thereafter, the contract was concluded on July 19, 200 to purchase the main apartment units 00,000 Dong-dong, Jung-gu, Incheon (hereinafter referred to as "main apartment"), and the remaining payment date was set on September 1, 2003, but the above main apartment units were paid the remainder on August 25, 2003, which was occupied by the director, and it cannot be deemed unlawful at the time of the plaintiff's transfer of the apartment units of this case to the other place.

(b) Related statutes;

(1) Income Tax Act (amended by Act No. 7837 of Dec. 31, 2005)

Article 96 (Transfer Price)

(1) The transfer value of assets as prescribed in Article 94 (1) 1 and 2 shall be the standard market value at the time of the transfer of the relevant assets: Provided, That where the relevant assets fall under any of the following subparagraphs, it shall be the actual transaction value between the transferor and transferee (hereinafter referred to as the “actual transaction value”):

7. Other types of the relevant assets. The holding period. The holding period. The holding period is the case prescribed by the Presidential Decree taking into account the scale and method of transactions, etc.

Article 98 (Time of Transfer or Acquisition)

In calculating gains on transfer of assets, the time of acquisition and time of transfer shall be determined by the Ordinance of the Ministry of Land, Infrastructure and Transport.

(1) Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 18173, Dec. 30, 2003)

Article 162 (Time of Transfer or Acquisition)

(1) The time of acquisition and transfer under Article 98 of the Act shall be the date other than those falling under any of the following subparagraphs, and the price of relevant assets (where the transferee has agreed to pay the capital gains tax and the additional tax on capital gains tax on the transfer of relevant assets, excluding the amount of relevant capital gains tax and the additional tax on both kinds of income tax):

1. Where the date of paying the price is not certain, the registration entered in the register, registry, list, etc.; and the date of registration, receipt or transfer of title;

2. Where registration of transfer of ownership (including registration and an open statement of name) has been made before the price is settled, the date of receipt of the registration entered in the register, registry, list, etc.;

Article 162-2 (Transfer Price)

(5) The term "cases prescribed by Presidential Decree" in Article 96 (1) 7 of the Act means cases where one household possessing three or more houses transfers the house (including land annexed thereto).

(c) Fact of recognition;

And the details of the acquisition of housing including the apartment of this case by the husband 000 are as follows.

Housing:

Owners

Date of acquisition

Transfer Date

The balance settlement date

Date of receipt of registration

The balance settlement date

Date of receipt of registration

The apartment of this case

August 11, 2000

Unknown

August 29, 2003

00 apartments

00

June 28, 2003

Main apartment

August 25, 2003

August 25, 2003

[Reasons for Recognition] Evidence Nos. 2, 3-1, 2, and 3-3, the purport of the whole pleadings

D. Determination

Article 98 of the Income Tax Act and Article 162 (1) of the Enforcement Decree of the same Act provide that the transfer date of the real estate shall be the date of the remaining liquidation, and if it is not clear that the remaining payment date of the apartment of this case is the date of the settlement, it shall be the date of receipt of the registration. Thus, as at the time of the transfer date of the apartment of this case, the plaintiff and her husband shall be the date of transfer on August 29, 2003. Thus, as at the time of the transfer date of the apartment of this case, the apartment of this case is transferred on August 29, 2003, the apartment of this case has three houses for Dong, New, and Jeju, and therefore, it shall be deemed that the household possessing three houses under Article 96 (1) 7 of the Income Tax Act and Article 162-2 (5) of the Enforcement Decree of the same Act has transferred the apartment of this case (this case's non-public apartment of this case).

3. Conclusion

Therefore, the disposition of this case is legitimate, and the plaintiff's claim disputing this is without merit, and it is dismissed and it is so decided as per Disposition.