Case Number of the immediately preceding lawsuit
Seoul High Court 2009Nu34978 ( October 15, 2010)
Case Number of the previous trial
early 208 Heavy230 ( December 05, 2008)
Title
Even if farmland was used as a parking lot, it constitutes non-business land.
Summary
Even if land is used on a annexed parking lot, it is a voluntary use of the land as a parking lot, and it is not a annexed parking lot established under the Parking Lot Act, and it cannot be deemed a land for business under Article 168-11 (1) 2 of the former Enforcement Decree of the Income Tax
The decision
The contents of the decision shall be the same as attached.
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The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
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Since the petition of appeal filed by the Plaintiff did not state the grounds of appeal and did not withdraw the appellate brief within the statutory period, it is dismissed in accordance with Article 8(2) of the Administrative Litigation Act and Article 429 of the Civil Procedure Act and Article 5 of the Act on Special Cases Concerning the Procedure of Final Appeal, and it is so decided as per Disposition by the assent