Daegu High Court 2010Nu2334 (Law No. 111, 04.08)

(C) The disposition of capital gains tax is legitimate because the transfer of two houses by one household constitutes a transfer of two houses.

(b) In order to become the object of non-taxation of capital gains tax, one household shall be the owner of one house for one household. The term "one household" means a group that the resident and his spouse together with the family members who share the same livelihood at the same address or same place of residence. Since the transfer of the instant house constitutes two houses for one household, the imposition of capital gains tax shall be lawful.

Article 89 of the Income Tax Act

2011du9225 Demanding revocation of capital gains tax and additional tax

Republic of Korea, Japan and one other

Head of the Gu Tax Office

Daegu High Court Decision 2010Nu2334 Decided April 8, 2011

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,