Seoul High Court 2010Nu27167 (Law No. 21, 2011)

Cho High Court Decision 2009west0410 ( October 24, 2010)

(C) Taxation of comprehensive real estate tax on unsold housing units;

(main point of original judgment) An unsold house shall be excluded from the subject of comprehensive real estate holding tax only when the unsold period is less than three years counting from the date of inspection of use (approval).

2011Du13606 Disposition of revocation of comprehensive real estate holding tax

XX Construction Co., Ltd.

O Head of tax office

Seoul High Court Decision 2010Nu27167 Decided April 21, 201

The appeal is 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 grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed pursuant to Article 5 of the above Act. It is so decided as per Disposition

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,