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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-36203 ( August 19, 2015)
Title
Whether the income from the issue can be taxed as other income in consideration of the cost of establishing legal superficies
Summary
It is reasonable to view that the land owner’s claim on the basis of statutory superficies is also included in other income in view of the following circumstances: (a) the land owner’s use of the land is the cost for its use; and (b) it is difficult to regard it as non-taxable income, not other income; and (c) it is reasonable to view that
Related statutes
Article 21 of the Income Tax Act
Cases
2015du5180 Other details of global income and revocation of disposition
Plaintiff-Appellant
AA
Defendant-Appellee
ㅇㅇ세무서장
Judgment of the lower court
Seoul High Court Decision 2015Nu36203 Decided 19, 2015
Imposition of Judgment
November 1, 2015
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
In accordance with Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, and Article 5 of the Act on Special Cases Concerning the Trial Procedure, since the petition of appeal filed by the above person does not contain any statement in the grounds of appeal and the appellate brief was not filed within the statutory period, it is so decided as per