Suwon District Court 2008Guhap841 (Law No. 23, 2008)

National High Court Decision 2007Du4070 ( December 31, 2007)

Whether it is subject to special cases of non-taxation for one household when transferring the general house after inheritance of the house from the wife.

The disposition that did not apply the special case of non-taxation on one house for one household, which had already been subject to two houses for one household before inheritance is legitimate.

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

Article 89 (Non-Taxable Transfer Income Tax)

Article 154 (Scope of “One House for One Household”)

1. The plaintiff's appeal is dismissed.

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

The judgment of the first instance shall be revoked. The imposition of capital gains tax of KRW 131,165,430 against the plaintiff on October 8, 2007 by the defendant shall be revoked.

The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it is acceptable to accept this case in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act

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