일련의 부동산 양도행위가 부동산매매업에 해당되는지 여부[국승]
Whether it falls under real estate trading business
In light of the overall content, scale, etc. of transactions of real estate, it shall be applicable to real estate sales business.
Article 34 (Scope of Real Estate Sales)
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of global income tax of KRW 1,297,845,270 on July 21, 2004 against the plaintiff on July 21, 200.
1. The reasoning for the court’s explanation concerning this case is as follows, and the reasons for the judgment of the court of first instance are as stated in the column of reasons for the judgment of the court of first instance, and thus, they are cited by Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
A. The second 14-17 of the former Enforcement Rule of the Value-Added Tax Act (amended by the Ordinance of the Ministry of Finance and Economy No. 193, Apr. 3, 2001; hereinafter the same shall apply) was not "," and the second 10 of the 14-17 of the 199-17 of the 199, acquired real estate at least once during the last 10-year period, and did not have been transferred at least twice, and the real estate was acquired at least once during the last 10-year period from 1994 to 2004, and it did not constitute a case where it is deemed that a real estate sales business under Article 1 (1) of the former Enforcement Rule of the Added Tax Act (amended by the Ordinance of the Ministry of Finance and Economy No. 193, Apr. 3, 2001; hereinafter the same shall apply) was not deemed to have been operated."
(b)Correction to the extent that “90,000 won” in parallel 3(20) is generally required to be sent to the extent of KRW 900,000;
C. Subsequent to the 5th 20th 20th e.g., “shall not be unlawful” (see, e.g., Supreme Court Decisions 95Nu92, Nov. 7, 1995; 96Nu1081, Feb. 25, 1997; 96Nu1857, Apr. 25, 1997; 97Nu12785, Feb. 10, 198).
2. If so, the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed. It is so decided as per Disposition.