(심리불속행) 양도한 토지는 부동산임대사업에 직접 사용되는 고정자산이 아님[국승]
Seoul High Court 2010Nu31807 (Law No. 27 April 2011)
Cho High Court Decision 2009J3119 ( December 14, 2009)
(C) The land transferred is not a fixed asset directly used for the real estate rental business.
(C) Article 32(1) of the Act provides that a transfer income tax disposition is legitimate, since the land transferred is not a fixed asset directly used for the real estate rental business.
2011Du11747 Revocation of Disposition of Imposing capital gains tax
XX Kim
O Head of tax office
Seoul High Court Decision 2010Nu31807 Decided April 27, 2011
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 under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating
Reference materials.
If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,