Seoul High Court 2014Nu56019 ( April 23, 2015)

Seocho 2013west 1443 ( August 23, 2013)

(ps) Where the classification of use in the public record is an officetel but is used for residence, it falls under the house at the time of determining one house for one household;

(C) At the time of the transfer of the instant house, it is reasonable to deem that the instant officetel was used for the purpose of residence in addition to the instant transfer house at the time of the transfer, and that the disposition imposing capital gains tax on the premise that the Plaintiff was two houses per household at the time of the transfer is justifiable.

Article 14 of the Framework Act on National Taxes

Article 89 of the Income Tax Act

2015Du42527 Revocation of Disposition of Imposing capital gains tax, etc.

AA

○ Head of tax office

Seoul High Court 2014Nu56019 ( April 23, 2015)

August 19, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Examining the lower judgment and the grounds of appeal, the grounds of appeal by appellant are not included in the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or are deemed to fall under each subparagraph of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition