(심리불속행) 골프장 내 원형보전임야에 대한 종합부동산세 과세는 위헌법률에 해당하지 않음[국승]
Seoul High Court 2010Nu31722 (Law No. 13, 2011)
The imposition of comprehensive real estate holding tax on forest land preserved in its original form within the golf course does not constitute an unconstitutional law.
(C) The land subject to special aggregate taxation and the forest land for a membership golf course shall not be deemed to be discriminated against without any reasonable grounds, on the ground that the forest land for a membership golf course is not specified as the land subject to special aggregate taxation.
201Du10256(Partial revocation) of comprehensive real estate holding tax, etc.
AAAAA Company
port of origin
Seoul High Court Decision 2010Nu31722 Decided April 13, 2011
September 8, 2011
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating