Seoul High Court-2018-Nu-59894 ( November 29, 2018)

Cho Jae-2017-west-4670 ( December 26, 2017)

(C) The land at issue falls under the non-business land

(C) The land of this case cannot be deemed as a “land, the original purpose of which is to acquire the land, the actual use of the land, and the possibility of changing its original purpose,” and it cannot be deemed as a “land, the use of which is prohibited or restricted pursuant to the Act and subordinate statutes.”

Article 104-3 of the Income Tax Act (Scope of Non-business Land)

2019Du30904 Revocation of Disposition of Imposing capital gains tax

Park ○

○ Head of tax office

The Seoul High Court Decision 2018Nu59894 Decided November 29, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the argument on the grounds of appeal is deemed not to include or not to be acceptable the grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed and it is so decided as per Disposition

April 25, 2019