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(영문) 대법원 2019. 11. 14. 선고 2019두49236 판결

(심리불속행) 주택신축판매업의 사업개시일[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court-2019-Nu-10371 ( December 24, 2019)

Title

(D) Commencement of the business of the Housing Construction and Sales Business

Summary

(W) In the case of a housing construction and sales business, the date of commencing the business shall be deemed the time of commencing the sale of each house of this case, which is the date of commencing the supply of goods as stipulated in Article 6 subparagraph 3 of the Enforcement Decree of

Cases

2019Du49236 and revocation of disposition of global income;

Plaintiff-Appellant

Ma-○

Defendant-Appellee

○ Head of tax office

Judgment of the lower court

Suwon High Court Decision 2019Nu10371 Decided July 24, 2019

Imposition of Judgment

November 14, 2019

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

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 assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by