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Case Number of the immediately preceding lawsuit
Suwon High Court-2019-Nu-10401 ( October 17, 2019)
Title
(Psychologic. 1) Whether an officetel other than a public injury house can be viewed as a house
Summary
If an officetel is not a house on the public register, but a residential officetel for the purpose of residence is confirmed, it is necessary to determine non-taxation as a house regardless of the purpose of public register.
Related statutes
Articles 88 and 89 of the Income Tax Act
Cases
2019-Du-49816 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
AA
Defendant-Appellee
oo Tax Director
The second instance decision
Suwon High Court Decision 2019Nu10401 Decided July 17, 2019
Imposition of Judgment
November 28, 2019
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by appellant is not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by