Gwangju High Court ( Jeju) 2013Nu132 ( December 11, 2013)

(S) Transfer income tax on fishing ground facilities shall be imposed on fishing ground facilities.

(In the case of transfer of land and buildings, the fish farm facilities transferred along with the transfer of land and buildings are subject to capital gains tax as facilities or structures attached to the buildings.

Article 94 (Scope of Transfer Income Tax Act Article 94 (1) 1

2014Du1185 Revocation of Disposition of Imposing capital gains tax

1.A 2.B 3. ThisCC

Head of Jeju Tax Office

Gwangju High Court ( Jeju) Decision 2013Nu132 Decided December 11, 2013

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the assertion on the grounds of appeal by the appellant is clear that it falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal, and therefore all of the appeals are dismissed under Article 5 of the same Act. It is so decided as