(심리불속행) 골프연습장 철탑은 건물에 부속되는 시설물로써 양도소득세 과세대상임[국승]
Daejeon High Court 2015-Nu-12876 (Law No. 21, 2016)
Cho High Court 2014 Jeon 3743 ( November 05, 2014)
(ps) A golf practice range or a steel tower shall be subject to capital gains tax with facilities attached to the building.
(In the absence of the instant building, a golf practice range is a structure attached to the instant building and thus subject to the imposition of capital gains tax in full view of the fact that the golf practice range alone does not have any particular function.
2016Du38198 Revocation of Disposition of Imposing capital gains tax
leap00
00. Head of tax office
Daejeon High Court Decision 2015Nu12876 Decided April 21, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of