Seoul High Court-2018-Nu64384 ( November 29, 2018)

(D) Unless there exists a public announcement of project approval by the Minister of Land, Infrastructure and Transport, it is not subject to reduction or exemption under Article 77 (1) 1 of the Restriction of Special Taxation

(C) Article 77(1)1 of the Restriction of Special Taxation Act provides that “Where a local government purchases real estate to serve for public works, the transfer shall not be deemed to be subject to tax reduction or exemption under Article 77(1)1 of the Restriction of Special Taxation Act.”

Article 77 of the Restriction of Special Taxation Act for Land, etc. for Public Works Projects

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 on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition