Seoul High Court-2018-Nu65479 ( December 11, 2018)

(B) The house and newly-built house shall not be considered a separate house even if they were newly built after the house was acquired and owned.

Even if a new house was built after acquiring a house and removing it, the acquired house and newly built house shall not be deemed a separate house.

Article 89 of the Income Tax Act, Article 155 (1) of the Enforcement Decree of the Income Tax Act

2018Du66968 Revocation of Disposition of Imposing capital gains tax

AA

BB Director of the Tax Office

Seoul High Court Decision 2018Nu65479 Decided December 11, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by