(심리불속행) 착공에 필요한 준비작업의 수행만으로는 ‘건축물을 건축 중인 경우’에 해당하지 아니함[국승]
Seoul High Court 2012Nu26564 (Seoul High Court 2013.021)
Cho High Court Decision 201Do1880 ( November 18, 2011)
(A) If the preparation work required for the commencement does not fall under the case where the building is being constructed by itself.
In order to recognize that a construction has commenced for the construction of a new building, it may be deemed that a substantial execution of construction for the construction of a new building is possible after completing a series of administrative procedures in the construction process, and it may be deemed that the construction commenced only when the excavation work or the excavation work starts, and it is difficult to deem that the preparation work necessary for the commencement includes the preparation work for the construction.
2013du6695 Revocation of revocation of a request for rectification of global income tax, etc.
AAAAA of a school foundation
The director of the tax office
Seoul High Court Decision 2012Nu26564 Decided February 21, 2013
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 the argument on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final