(심리불속행) 임대주택법에 따른 임대사업자 미등록한 경우 장기임대주택에 해당하는지 여부[국승]
Seoul High Court 2015Nu63359 (2016.04.06)
(In case of unregistered rental business operators under the Rental Housing Act, whether they constitute long-term rental houses
(C) Article 155(19)2 of the former Enforcement Decree of the Income Tax Act can not be deemed as a long-term rental house solely on the ground that the rental house in this case constitutes a long-term rental house under Article 155(19)2 of the former Enforcement Decree of the Income Tax Act, solely on the ground that
Article 167-3 of the Income Tax Act
2016Du38747 Revocation of Disposition of Imposing capital gains tax
○ ○
○ Head of tax office
on October 06, 2016
on 19, 2016
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Examining the judgment below and the grounds of appeal, the ground of appeal by the appellant is not included in the grounds of the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed to fall under the subparagraphs of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act
It is decided as per Disposition by the assent of all participating Justices.