(영문) 대법원 2007. 03. 16. 선고 2006두17864 판결
부동산매매업 해당여부[국승]
Title
Whether it falls under real estate trading business
Summary
Development and successive sale of housing sites shall fall under real estate sales business.
Related statutes
Article 19 of the Income Tax Act
Text
1. The appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
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 assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition by