Whether the transfer of a building site and a building constitutes real estate sale business (psyching)

In light of various circumstances, such as the scale and frequency of the transfer of real estate, transaction patterns and retention period, it is recognized that the overall feasibility of real estate transactions is recognized as a whole with other real estate transactions for profit.

Article 1 (Taxable Objects of Value-Added Tax Act)

Article 1 (Scope of Business)

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

In comparison with the records of this case and the judgment of the court below, the allegation in the grounds of appeal cannot be accepted in accordance with Article 4 of the Act on Special Cases Concerning the Procedure for Appeal.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.