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(영문) 대법원 2012. 09. 13. 선고 2012두12174 판결

(심리불속행) 토지 취득 후 부득이한 사유로 사업에 제공하지 못한 경우에 해당하지 아니함[국승]

Case Number of the immediately preceding lawsuit

Seoul High Court 2011Nu39204 (Law No. 16, 2012)

Case Number of the previous trial

Cho Jae-chul2010 Swiss0957 ( November 16, 2010)

Title

(C) If the project is not provided due to unavoidable reasons after the acquisition of the land, the project shall not be

Summary

(C) In light of the following: (a) there is no need to apply for a building permit after the acquisition of the land; (b) there is no need to apply for a building permit on the land on the ground that the adjoining road is private land; and (c) there is no need to grant a building permit on the land; and (d) there is no need to grant a building permit on the land

Cases

2012du12174 Revocation of disposition, etc. of imposing capital gains tax.

Plaintiff-Appellant

XX

Defendant-Appellee

Head of Nowon Tax Office

Judgment of the lower court

Seoul High Court Decision 2011Nu39204 Decided May 16, 2012

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final