농지를 주차장으로 사용했다 하더라도 비사업용토지에 해당함[국승]
Seoul High Court 2009Nu34978 ( October 15, 2010)
early 208 Heavy230 ( December 05, 2008)
Even if farmland was used as a parking lot, it constitutes non-business land.
Even if land is used on a annexed parking lot, it is a voluntary use of the land as a parking lot, and it is not a annexed parking lot established under the Parking Lot Act, and it cannot be deemed a land for business under Article 168-11 (1) 2 of the former Enforcement Decree of the Income Tax
The contents of the decision shall be the same as attached.
쇠鹬 쇠지鹬 3000 쇠지지지지 3000 지지지지지지지지지 3000
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
쇠지지지지 3000 지지지지지지 3000 지지지지지지지지지지 3000
Since the petition of appeal filed by the Plaintiff did not state the grounds of appeal and did not withdraw the appellate brief within the statutory period, it is dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 429 of the Civil Procedure Act and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, and it is so decided as per Disposition by the assent