(심리불속행)주택의 부속토지만을 보유한 경우에도 종합부동산세의 과세대상 주택에 포함됨[국승]
Seoul High Court-2017-Nu-4830 ( November 01, 2017)
Cho Jae-2016-west-785 (Law No. 17, 2016)
(C) In the case of holding only the land annexed to the house, the land is included in the taxable house of the comprehensive real estate holding tax.
(C) The land annexed to the housing is included in the housing subject to comprehensive real estate holding tax regardless of ownership of the housing building, unless the owner of the land annexed to the housing does not correspond to the owner of the housing.
Articles 2 and 8 of the Comprehensive Real Estate Tax Act
2017Du72430 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax
○ Kim
BUBE
on 15, 2018
1. The plaintiff's appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since it is apparent that there is no reason for falling under Article 4 of the Act on Special Cases Concerning the Law, an appeal under Article 5 of that Act
It is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.