Seoul High Court 2011Nu21654 (2012.08)

Early High Court Decision 2009J0530 (No. 24, 2009)

(Trial Disorder) The rejection disposition of comprehensive real estate holding tax, etc. on forest preserved in its original form is legitimate.

(W) It is difficult to see that the relevant laws and regulations violate the principle of tax equity or infringe on property rights and freedom of choice of occupation, considering the fact that the forest land preserved in its original form in the golf course is incorporated into another land of the golf course and that it is difficult to see that the legal ownership is naturally included in the special aggregate taxation even if the ownership

Article 11 of the Gross Real Estate Tax Act

2012du6148 Revocation of revocation of a revocation of comprehensive real estate holding tax, etc.

XX Stock Company

Head of the Pakistan Tax Office

Seoul High Court Decision 2011Nu21654 Decided February 8, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although examining all of the records of this case, the judgment of the court below and the grounds of appeal, it is clear that the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final