(심리불속행) LPG충전소 사업부지는 비사업용토지에 해당하므로 양도소득세 부과처분은 적법[국승]
Gwangju High Court 201Nu760 ( October 12, 2012)
early 2009 Mine3181 (Law No. 10, 2010)
(C) The disposition imposing capital gains tax is legitimate because the business site of LPG charging station constitutes non-business land.
(Main) Since LPG charging project site is not provided for in land excluded from non-business land, and the facilities alleged to have been omitted from special aggregate taxation are already reflected in the area of special aggregate taxation at the time of imposing property tax, it is legitimate to regard the remaining portion as non-business land as general aggregate taxation.
Article 168-11 of the Enforcement Decree of the Income Tax Act
2012Du4159 Revocation of Disposition of Imposing capital gains tax
XX
The director of Gwangju Tax Office
Gwangju High Court Decision 2011Nu760 decided January 12, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal, since a petition of appeal filed by an appellant did not state any grounds for appeal and did not submit a statement of grounds for appeal within the statutory period, it
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