Whether an unmarried person or a person under 30 years of age falls under one house for one household, in case where there exists no person who forms a separate household among his family members, and who owns a house,

Where a resident makes a joint living at the same address or residence, and owns one house in Korea, and there is no person who forms a separate household among his/her family members, even though he/she is unmarried or under 30 years of age, it constitutes one house for one household.

Articles 5 and 15 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 9960 of Jul. 11, 1980)

[Judgment of the court below]

Director of the tax office

Seoul High Court Decision 82Gu194 delivered on July 1, 1982

The judgment below is reversed, and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

According to the reasoning of the judgment below, the court below acknowledged that the plaintiff purchased the house of this case at 1978 May 1, 1978 and resided together with one of his mother and male and female mother, and that the defendant transferred the house to another person on May 24, 198 and imposed capital gains tax, etc. on the plaintiff's capital gains tax. The plaintiff is an unmarried male who is under 30 years of age as the head of the household at the time of the above transfer of the house, but he actually lives with the same household at the same place of residence, and only one of his family members who formed the same household with the same household (mother, male and female mother, and sibling) has the resident registration and did not own the house at the same place of residence, and therefore, the above house constitutes income from the transfer of the house of this case at 10 years of age or more, and if the plaintiff's spouse does not own the house of this case at the time of the above transfer of the house of this case at 10 months or more, it can be viewed that the house of this case is a new house or an unmarried one's spouse.

However, the purpose of Articles 15(1) and 15(2) of the Enforcement Decree of the Income Tax Act (amended by the Presidential Decree No. 960 of Jul. 11, 1980), which provides that no income tax shall be imposed on the income accruing from the transfer of one house for one household, is to refer to the lineal ascendants and descendants and siblings of the resident and his spouse. In light of the provisions of Article 15(8) of the same Decree, all of the family members under the provisions of the above Article 15(8) of the same Decree, who own only one house within the country and forms only one household, and if part of their family members live together with the other family members, or if they form a separate household and own the house for one household, they shall not be deemed to constitute a separate house for one household, and if they own the remaining family members and do not constitute a separate house for one household, it shall not be deemed that they own the house under the same Article 15(2)13 of the same Decree.

Therefore, the decision of the court below on the plaintiff's above argument is just because the plaintiff is an unmarried person under the age of 30 at the time of the transfer of the house in this case, and therefore, it is reasonable to hold that the court below erred in the misapprehension of legal principles concerning one house for one household under the Income Tax

Therefore, the judgment of the court below is reversed, and the case is remanded to Seoul High Court. It is so decided as per Disposition by the assent of all participating Justices.

Justices Jeong Tae-tae (Presiding Justice)