Seoul High Court-2019-Nu-10371 ( December 24, 2019)

(D) Commencement of the business of the Housing Construction and Sales Business

(W) In the case of a housing construction and sales business, the date of commencing the business shall be deemed the time of commencing the sale of each house of this case, which is the date of commencing the supply of goods as stipulated in Article 6 subparagraph 3 of the Enforcement Decree of

2019Du49236 and revocation of disposition of global income;

Ma-○

○ Head of tax office

Suwon High Court Decision 2019Nu10371 Decided July 24, 2019

November 14, 2019

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by