(심리불속행)과세특례 적용대상인 비사업용 토지의 범위[국승]
Seoul High Court-2016-Nu-80276 ( March 31, 2017)
(B) The scope of land for non-business subject to special taxation;
Since the scope of land for non-business is determined by Article 55-2 (2) of the Corporate Tax Act, forest land constitutes land for non-business in principle, and cases that can be excluded from land for non-business are not established by Ordinance of the Ministry of Strategy and Finance, it cannot be deemed unconstitutional legislative omission.
Article 55-2 of the Corporate Tax Act
2017Du50249 Revocation of Disposition of Corporate Tax Imposition
-Appellee
AANuuri Co., Ltd.
-Appellant
Samsung Head of Samsung Tax Office
The third instance decision
National Rotations
October 26, 2017
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by