부동산 보유기간이 장기간이더라도 사업성이 있는 경우 부동산매매업에 해당함[국승]
Seoul Administrative Court 2009Guhap38114 ( October 23, 2010)
Cho High Court Decision 2008west0620 ( October 15, 2009)
real estate holding period, even if there is a long-term feasibility, shall be applicable to real estate sales business.
Even if the period of possession of real estate is long-term or is transferred by consultation for a public project, it is deemed that real estate is continuously and repeatedly transferred for profit from the initial date.
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance shall be revoked. The Defendant’s each disposition of KRW 203,905,960, global income tax for the year 2002, global income tax for the year 2002, global income tax for the year 2003, global income tax for the year 2003, global income tax for the year 203,60,480, global income tax for the year 2004, global income tax for the year 623,603,840, global income tax for the year 2005, global income tax for the year 207,100, global income tax for the year 205, global income tax for the year 206, shall be revoked.
The reasons for this Court concerning this case are as follows: (a) except that real estate Nos. 5, 7, 9, and 10 of the first instance judgment No. 6 pages 5, 7, 9, and 10 are real estate "5, 6, 9, and 10 of the second instance judgment"; and (b) the reasons for the first instance judgment are as follows: (c) Article 8(2) of the Administrative Litigation Act and the main sentence of Article 42
Therefore, all of the plaintiff's claims are without merit. The judgment of the first instance is justifiable. All of the plaintiff's appeals are dismissed.