(심리불속행)임야를 순차 분할 매도하기 위한 일회적으로 개발한 행위는 부동산매매업이나 부동산개발업을 영위한 것으로는 볼 수 없음[국승]
Seoul High Court-2018-Nu-40838 (2018.03)
(ps) No one-time development of forest land to sell it in succession shall be deemed that real estate sales business or real estate development business is conducted.
(1) The summary of the instant land development activities is deemed to have been conducted a single-time, and does not affect the alteration of the form and quality in the entire forest or part of the said forest land that was transferred in 2013, and thus does not constitute an act of real estate development as an industrial activity that substantially expands the value of the said forest land.
Article 97 of the Income Tax Act / Article 163 of the Enforcement Decree of Income Tax Act
2018du52105 Demanding revocation of a request for capital gains tax rectification
Park*
O Head of tax office
July 3, 2018
November 15, 2018
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of