(심리불속행) 법인세법 시행규칙 제46조의2 제1항 제5호에서 건설에 착공한 주체는 그 토지의 소유자로 한정된다고 보기 어려움[국패]
Seoul High Court-2014-Nu-54389 ( October 26, 2015)
(C) It is difficult to deem that the subject who started construction under Article 46-2 (1) 5 of the Enforcement Rule of the Corporate Tax Act is limited to the owner of the land.
(C) It is difficult to deem that the owner of the land shall be limited to the owner of the land who started the construction of the land from the "land on which the construction was commenced to acquire the land on which the building is not settled on the ground.
Article 46-2 (1) 5 of the Enforcement Rule of the Corporate Tax Act
2015Du41142 Revocation of Disposition of Corporate Tax Imposition
AAA Holdings Co., Ltd.
The Director of Gangnam District Office
Seoul High Court Decision 2014Nu54389 Decided March 26, 2015
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
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