(심리불속행) 비사업용 토지가 아닌 토지로 보기 위한 건설 착공의 의미[국승]
Seoul High Court-2017-Nu67027 (2018.02.09)
Cho Jae-2016-Seoul Government-3130 ( November 10, 2016)
(F) The meaning of the commencement of construction in order to consider land not for non-business use as land
(H) In order to recognize that a construction work for the construction of a building on a specific land under social norms has commenced, it is not sufficient to submit a report on the removal of the existing building or the commencement of the construction work, and it can be seen that, as an act that can be seen as the actual performance of the construction, it can be deemed that the construction has commenced “the construction” only when it starts excavation works to a minimum
Article 95 of the Income Tax Act (Transfer Income Amount)
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds under 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 Justices