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Case Number of the immediately preceding lawsuit
Daejeon High Court (Cheongju)-2016-Nu-10153 ( October 18, 2017)
Title
(C) The land of this case is not directly used for the proper purpose business and constitutes the land for non-business use.
Summary
(C) The court below held that the land of this case is not directly used for the plaintiff's proper purpose business, and the land of this case should be a cemetery in the public record as well as a cemetery in order to be exempted from property tax.
Cases
2017Du34360 Revocation of Disposition of Imposing Corporate Tax
Plaintiff-Appellant
000
Defendant-Appellee
00. Head of tax office
Judgment of the lower court
Daejeon High Court (Cheongju) Decision 2016Nu10153 Decided January 18, 2017
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
Examining the judgment below and the grounds of appeal, since it is apparent that the appellant’s ground of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.