Seoul High Court 2011Nu45179 (Law No. 12, 2012)

Cho High Court Decision 2010Du2269 ( October 08, 201)

The Enforcement Rule of the Income Tax Act, which provides for the ratio of income to the non-business land in an off-road parking lot, shall not be deemed null and void.

(Summary) The Enforcement Rule of the Income Tax Act, which provides for the exception of the land used as an off-road parking lot where the amount of income is at least 3/100 of the value of the land for the reasons excluded from the non-business land, can be recognized as reasonable for the purpose of suppressing the demand for real estate speculation and the establishment of the standard.

2012Du18295 Revocation of Disposition of Imposing capital gains tax

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Head of Yeongdeungpo Tax Office

Seoul High Court Decision 2011Nu45179 Decided July 12, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

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