Seoul High Court 2011Nu35363 (28 March 2012)

National Tax Service Review and Transfer 2010-0030 ( October 13, 2010)

(C) No land shall be excluded from the land for non-business;

The provisions that stipulate land excluded from non-business land should be seen as not an example provision but a limited provision, and raw materials wholesale business and other construction materials wholesale business are not included in the wholesale business of aggregate or stone, etc. excluded from non-business land, and do not fall under storages, so they constitute non-business land.

Article 168-11 of the Enforcement Decree of the Income Tax Act

2012Du8427 Revocation of Disposition of Imposing capital gains tax

Maximum XX

The Director of the Pacific District Office

Seoul High Court Decision 2011Nu35363 Decided March 28, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Since the petition of appeal filed by the Plaintiff did not contain any statement in the grounds of appeal and did not submit the grounds of appeal within the statutory period (the grounds of appeal filed by appellant was received on May 17, 2012), Article 8(2) of the Administrative Litigation Act, Article 429 of the Civil Procedure Act, Article 5 of the Act on Special Cases Concerning the Procedure for Final Appeal is decided as per Disposition by the assent of all participating Justices.

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