Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu70955 (27 June 2018)
Title
(C) The taxpayer must prove that the assets are fixed assets directly used for the proper purpose business for at least three consecutive years as of the date of the disposition.
Summary
(Summary) It is difficult to view that the second land of this case was directly used for the proper purpose business for at least three years as of January 15, 2016, when the transfer of this case took place, and there is no other evidence to acknowledge this otherwise.
Related statutes
Article 2 of the Enforcement Decree of the Corporate Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition