Seoul High Court-2015-Nu-5938 ( November 17, 2016)

Scope of land for non-business subject to special deduction for long-term holding;

It can not be viewed as a business land subject to special deduction for long-term holding only because it is actually used for business or it is approved by a public institution, and it can not be viewed that the principle of trust protection applies only to the fact of imposing local taxes.

2016Du63460 Revocation of Disposition of Imposing capital gains tax

-Appellee

BAA

-Appellant

Head of Seodaemun Tax Office

The third instance decision

Part of a parosh

on October 30, 2017

All appeals are dismissed.

Costs of appeal shall be borne by each party.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined. However, 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 all of the appeals are dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by