Seoul Administrative Court 2009Guhap36897 ( December 04, 2009)

Review Corporation 2009-0019 (2009.06.09)

Appropriateness of the disposition of forest land as non-business land

It is alleged that forest land was acquired in order to operate the real estate sales business, but there is no data on the situation that forest land should be acquired without fail, so this disposition as land for non-business use is legitimate

The contents of the decision shall be the same as attached.

○○○ Corporation

Samsung Head of Samsung Tax Office

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of 2,300,883,560 won of corporate tax for the year 2007 against the plaintiff on October 1, 2008.

The reasoning for the court's explanation concerning this case is as stated in the part of the reasons for the judgment of the court of first instance, except where "each of the lands of this case" is "each of the lands of this case" as "each of the forests of this case". Thus, it is accepted in accordance with Article 8 (2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.