Busan High Court 2015Nu20213

Madern 2014 Schedule 1372

Whether it falls under a house under the Income Tax Act and the disposition of comparative taxation is legitimate.

(1) Where the exterior of a residential building, such as a main wall or pole, is a house, and the comparative taxation disposition is legitimate even if the global income amount is a deficit.

Article 64 of the former Income Tax Act, and Article 168-6 of the Enforcement Decree of the same Act

Supreme Court Decision 2015Du52104 Decided global income and revocation of disposition

PunishmentAA

BB Director of the Tax Office

Busan High Court 2015Nu20213

December 24, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the judgment below and the appellate brief examined the records of this case, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Procedure of Appeal, or are recognized to be groundless. Thus, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by the assent of