Seoul High Court-2016-Nu-79290 ( March 25, 2017)

(D) Since the construction of a simple framework is essential for the construction of a new building, it shall be deemed that the construction has already been commenced at that time.

(In the case of a building under construction, which is the object of separate taxation, the term "building under construction" means the case where the construction is commenced as of the tax base date, and since the work of installing a shot frame, which serves as the essential premise for the work of removing soil, was conducted before the tax base date and completed through the process of destroying the ground, it shall be deemed that the construction has already been commenced at the time of the work of establishing the shot frame.

Article 11 of the Gross Real Estate Tax Act, Article 106(1)1 and 2(a) of the Local Tax Act, Article 101(1)2 and Article 103(1) of the Enforcement Decree of the Local Tax Act

2017Du49942 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax, etc.

AA Corporation

Defendant, Appellant

BB Director of the Tax Office

The second instance decision

Seoul High Court Decision 2016Nu79290 Decided May 25, 2017

August 31, 2017

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is not deemed to include or not accept the grounds of appeal under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices.

August 31, 2017