Suwon District Court 2010Guhap2611 ( October 07, 2011)

early 2010 Heavy22 ( October 28, 2010)

The rejection disposition such as comprehensive real estate holding tax on forest land preserved in its original form is legitimate.

(1) The Comprehensive Real Estate Tax Act itself is not unconstitutional, but does not violate the principle of no taxation without law and the principle of no comprehensive delegation prohibition, and does not infringe on the constitutional equality and freedom of choice of occupation.

Article 11 of the Gross Real Estate Tax Act

2011Nu2161 Revocation of revocation of disposition of revocation of comprehensive real estate holding tax, etc.

XX Co., Ltd

Head of Namyang District Tax Office

Suwon District Court Decision 2010Guhap2611 Decided June 7, 2011

November 30, 2011

December 21, 2011

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on February 23, 2009 (the plaintiff and the plaintiff on February 25, 2009 appears to be a clerical error) shall be revoked in 205, 2006, and 2007 against the plaintiff's request for correction of the comprehensive real estate tax and special rural development tax accrued in 2007.

1. cite the judgment of the first instance;

The reason why this Court is used for this case is as the reason for the judgment of the court of first instance. It shall be quoted pursuant to Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the

2. Conclusion

The appeal is dismissed.