Seoul High Court 2016Nu69507 (2017.07)

(Trialless Conduct) Supplementary disposition such as the order of the head of a local government to suspend construction, etc., is not a non-business land, but a non-business land (state succession).

The order of the head of the local government to suspend the construction is possible to supplement the order by obtaining permission to occupy and use the controversial land, and the notification of the farmland disposal obligation cannot be viewed as the restriction of the building permission under the Building Act, etc., so it is difficult to view that there is an inevitable reason not to regard the land as the land for non-business.

Article 97 (Calculation of Necessary Expenses for Transfer Income)

2016Du42135 Disposition of revocation of Disposition of Imposition of Value-Added Tax

OO

○ Head of tax office

Seoul High Court Decision 2015Nu69746 Decided 19, 2016

September 9, 2016

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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 pursuant to Article 5 of the above Act. It is so decided as per Disposition by the assent of all participating Justices.