Seoul High Court 2008Nu29078 (2009.03)

The registration of the long-term rental house business operator in the Gu office and the excessive tax rate shall be determined if it is not in the tax office.

In order to become a resident's house for long-term rental, it is necessary to meet the requirements for business registration under Article 168 of the Income Tax Act by at least June 30, 2004, along with the rental business registration under Article 6 of the Rental Housing Act.

The contents of the decision shall be the same as attached.

The appeal shall be dismissed.

The costs of appeal are assessed against the plaintiff.

All of the records of this case and the judgment of the court below and the statement of the grounds of appeal by appellant were examined, but the grounds of appeal by appellant 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 under Article 15 of the same Act. It is so decided as per Disposition by the assent