Seoul Administrative Court 2008Guhap37879 ( August 20, 2009)

early 2007west5192 (Law No. 86, 19, 2008)

Whether it constitutes housing construction and sales business

In full view of the details from the construction to the transfer of housing, the scale of multi-household housing, the Plaintiff’s business history, etc., the new construction and sale of housing is continuous and repeated for the purpose of profit-making from the beginning to the sale of housing, and income from such transfer falls

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. Costs of appeal shall be borne by the Plaintiff.

The decision of the first instance court is revoked. The defendant's disposition of imposition of global income tax of KRW 81,514,240 for the plaintiff on May 8, 2009 is revoked (" June 9, 2009" seems to be a clerical error in the statement of the purport of appeal).

1. For the approval of the judgment of the first instance;

The reasoning of the judgment of this court is as stated in the reasoning of the judgment of the court of first instance except for the following cases. Thus, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.

2.Terpared parts

▣ 제1심 판결문 2쪽 밑에서 5째줄 401호, 4~1호 를 401호, 402호 로 고친다.

▣ 제1심 판결문 3쪽 밑에서 3째줄 무납부고지였던 을 무납부고지하였던 으로 고친다.

▣ 제1심 판결문 3쪽 마지막줄 81,514,240원 을 81,514,240원으로 로 고친다.

▣ 제1심 판결문 7쪽 첫째줄 "판매될 때가지"를 판매될 때까지 로 고친다.

▣ 제1심 판결문 7쪽 6째줄 근저당권이 설정되어 있었던 사실 을 근저당권이 설정 되어 있어 주택경기가 나쁘지 않았더라도 임대가 사실상 어려웠던 사실 로 고친다.

▣ 제1심 판결문 7쪽 밑에서 4째줄 아니한다고 를 아니하고, 부동산매매업에 해당 한다고 로 고친다.

3.In conclusion

The plaintiff's claim of this case is dismissed as it is without merit, and the judgment of the Ll Island is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.