Seoul High Court 2011Nu4017 ( December 24, 2011)

land annexed to a model house building which is a temporary building shall be subject to separate taxation.

(main point of view) The land annexed to a building shall be excluded from the scope of the land subject to special aggregate taxation, while the land annexed to the building for which permission or approval for use has not been obtained, shall not be excluded from the scope of the land subject to special aggregate taxation, since the model house building for display cannot be the object of permission or report.

2011Du22372 Revocation of disposition of imposition of comprehensive real estate holding tax, etc.

XX Co., Ltd

Head of Yeongdeungpo Tax Office

Seoul High Court Decision 2011Nu4017 Decided August 24, 2011

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

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 falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per

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.,