Seoul High Court 2013Nu23432 (Law No. 15, 2014)

Seocho 2012west 4150 ( November 27, 2012)

(P) A parking lot with less than 3% of the amount of income in comparison with the value of the land for non-business purposes is operated.

(In the original instance) It cannot be deemed that the parking lot does not fall under the business of operating the parking lot by operating less than 3% of the amount of the land value compared to the summary of the land value, which is related to the "resident" or which is not used for any purpose. Therefore, it shall not be deemed that one lot of land owned by one household who does not own a house is land excluded from the non-business land.

Scope of other lands used for the business under Article 168-11 of the Enforcement Decree of the Income Tax Act

2014Du3259 Revocation of Disposition of Imposing capital gains tax

DoAA

Head of the tax office;

Seoul High Court Decision 2012Nu22579 Decided May 1, 2013

May 29, 2014

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 the grounds of appeal by the appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by