Seoul High Court-2017-Nu-5141 (Law No. 29, 2017)

Cho High Court Decision 2016Do3640 ( December 15, 2016)

When a combined transfer of a house consisting of non-taxable houses and commercial buildings is made, the calculation method of non-taxable housing gains shall be based on the standard market price.

Where land and buildings are transferred in a lump sum, gains on transfer shall be kept separately, and where the transfer value of land and buildings cannot be distinguished from the transfer value, each standard market price ratio shall be divided, and where a building is combined, the standard market price of the housing part, the standard market price of the building part, and the standard market price of the building part shall be the individual publication price.

Article 89, 99, and 100 of the Income Tax Act, Article 154, and Article 166 of the Enforcement Decree of the Income Tax Act

2017Du66107 Revocation of Disposition of Imposing capital gains tax

KimA

O Head of tax office

December 22, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning Procedure

Therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices on the bench.