(심리불속행) 과세기준일 현재 건축 중인 토지 또는 농지로 볼 수 없어 종합합산대상 토지에 해당함[국승]
Seoul High Court-2014-Nu-69077 (29 May 2015)
(C) No person shall be deemed a land or farmland under construction as of the tax base date, and shall be deemed a land subject to general aggregate.
(main point of the original trial) Since the building permit is not a land under construction after cancellation of the building permit, it cannot be deemed that it is actually being used for farming, it does not constitute farmland and thus constitutes land subject to general
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the main text of the grounds of appeal is determined not to include or not to accept the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning
Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.