Seoul High Court-2017-Nu-42752 (Law No. 27, 2017)

Cho High-2015-Seoul Government-505 (2016.05.02)

(ps) Criteria for determining "land not used for business for justifiable reasons" under Article 83-5 (1) 12 of the Enforcement Rule of the Income Tax Act.

(C) The Majority Opinion argues that the Plaintiff’s efforts to engage in development activities on the instant land can be deemed as one of the symbolic marks, based on whether the Plaintiff’s efforts to engage in development activities on the instant land is limited to the use according to the purpose of use, taking into account the current status, grounds for acquisition,

Article 95 of the Income Tax Act (Transfer Income Amount)

2017Nu42752 Revocation of disposition of imposing capital gains tax

AA

BB Director of the Tax Office

Seoul High Court Decision 2017Nu42752 Decided September 27, 2017

Supreme Court Decision 2017Du68424 Decided February 13, 2018

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The records of this case and the judgment of the court below and the grounds of appeal were examined. However, the grounds of appeal on the grounds of appeal are not included in the grounds stipulated in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the Act. It is so decided as per Disposition