(심리불속행)제3자가 법률상 원인 없이 토지를 점유,사용함으로써 토지소유자가 얻은 이익은 과세대상에 해당하지 않음.[일부국패]
Gwangju High Court ( Jeju) 2015Nu20
(C) The benefits acquired by the landowner by occupying and using the land without any legal cause by a third party shall not be subject to taxation.
(Summary of Original Instance) The taxpayer of capital gains tax is a title truster, and the third party without any legal cause obtains the benefits from the third party, etc. by the landowner by occupying and using the land shall not be subject to income tax and value-added tax.
Article 14 of the Framework Act on National Taxes: Supply of Services under Article 11 of the Value-Added Tax Act
Supreme Court Decision 2015Du49740
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○ Head of tax office
Gwangju High Court ( Jeju) Decision 2015Nu20 Decided July 15, 2015
December 10, 2015
All appeals are dismissed.
The costs of appeal are assessed against each appellant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the appellant's grounds of appeal fall under Article 4 of the Act on Special Cases Concerning the Trial Procedure, and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices