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(영문) 대법원 2011. 12. 13. 선고 2011두21171 판결
(심리불속행) 임야소재지와 거주지가 연접한 것으로 볼 수 없음[국승]
Case Number of the immediately preceding lawsuit

Seoul High Court 2010Nu32473 (Law No. 10, 2011)

Case Number of the previous trial

early 209 Heavy2039 ( October 22, 2011)

Title

(C) The place of the forest shall not be deemed to be connected with the place of the forest.

Summary

The term "Si/Gun/Gu adjacent to the original trial" refers to the case where the same boundary line is set between the administrative districts, and the place of residence and forest land on the plaintiff's resident registration does not adjoin the land but cannot be seen as connected to the sea level, and the forest land of this case constitutes the land for non-business use.

Cases

2011Du21171 Revocation of disposition of imposing capital gains tax

Plaintiff-Appellant

XX

Defendant-Appellee

The director of the Southern Incheon District Office

Judgment of the lower court

Seoul High Court Decision 2010Nu32473 Decided August 10, 2011

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final 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 trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,

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