Seoul High Court (Chuncheon) 2010Nu974 (Law No. 28, 2011)

early 209 middle 2200 ( November 17, 2009)

(ps) The buildings actually used do not constitute national housing subject to value-added tax exemption.

(Main) Even if a building permit or approval for use was obtained by making the use as multi-household housing, it does not constitute a national housing subject to the exemption of value-added tax for an accommodation facility from the beginning with the actual use.

Article 106 of the Restriction of Special Taxation Act

2011Du26039 Revocation of Disposition of Imposition of Value-Added Tax

XX Kim

Head of the District Tax Office

Seoul High Court (Chuncheon) Decision 2010Nu974 Decided September 28, 2011

The appeal is dismissed.

Costs of appeal are assessed against the Plaintiff

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal concerning the grounds of appeal are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition

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