(심리불속행) 주차장 운영업용 토지가 아닌 비사업용토지에 해당함[국승]
Seoul High Court 2010Nu26676 (Law No. 13, 2011)
Seocho 209west 1275 ( October 23, 2009)
(C) land for non-business use other than land for the operation of the parking lot.
Even if the land was created as a parking lot, it is difficult to view it as a land for the business of operating a parking lot under the Income Tax Act, as long as it was provided free of charge to the neighboring residents for the use of the parking lot. Furthermore, there is no evidence to recognize that the head of Si/Gun was permitted or reported to the off-road parking
2011Du4084 Revocation of Disposition of Imposing capital gains tax
Park AA
○ Head of tax office
Seoul High Court Decision 2010Nu26676 Decided January 13, 201
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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 falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition
Reference materials.
If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,