(심리불속행)소득세법상 주택에 해당하는지 여부 및 비교과세 처분의 적법여부.[국승]
Busan High Court 2015Nu20213
Madern 2014 Schedule 1372
Whether it falls under a house under the Income Tax Act and the disposition of comparative taxation is legitimate.
(1) Where the exterior of a residential building, such as a main wall or pole, is a house, and the comparative taxation disposition is legitimate even if the global income amount is a deficit.
Article 64 of the former Income Tax Act, and Article 168-6 of the Enforcement Decree of the same Act
Supreme Court Decision 2015Du52104 Decided global income and revocation of disposition
PunishmentAA
BB Director of the Tax Office
Busan High Court 2015Nu20213
December 24, 2015
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