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Case Number of the immediately preceding lawsuit
Seoul High Court 2015Nu63359 (2016.04.06)
Title
(In case of unregistered rental business operators under the Rental Housing Act, whether they constitute long-term rental houses
Summary
(C) Article 155(19)2 of the former Enforcement Decree of the Income Tax Act can not be deemed as a long-term rental house solely on the ground that the rental house in this case constitutes a long-term rental house under Article 155(19)2 of the former Enforcement Decree of the Income Tax Act, solely on the ground that
Related statutes
Article 167-3 of the Income Tax Act
Cases
2016Du38747 Revocation of Disposition of Imposing capital gains tax
Plaintiff-Appellant
○ ○
Defendant-Appellee
○ Head of tax office
Judgment of the lower court
on October 06, 2016
Imposition of Judgment
on 19, 2016
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment below and the grounds of appeal, the ground of appeal by the appellant is not included in the grounds of the subparagraphs of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed to fall under the subparagraphs of paragraph (3). Thus, the appeal is dismissed under Article 5 of the same Act
It is decided as per Disposition by the assent of all participating Justices.