(심리불속행) 구 조세특례제한법 제97조에서 말하는 임대주택은 2000. 12. 31. 이전에 임대를 개시할 것을 요함.[국승]
Daejeon High Court 2016Nu10563 (2016.08)
The rental housing under Article 97 of the former Restriction of Special Taxation Act needs to be commenced prior to December 31, 2000.
(1) The main text of Article 97(1) of the former Restriction of Special Taxation Act provides that "a rental house shall be leased for not less than five years after commencing the lease before December 31, 200" (hereinafter referred to as "rental house") and "a rental house shall also be leased for not less than ten years" under the proviso of the same Article.
Article 97 of the former Restriction of Special Taxation Act
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 constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by