Seoul Administrative Court 201Gudan2982 ( October 18, 2011)

Cho Jae-chul2010 Swiss0957 ( November 16, 2010)

It does not constitute a case where a project is not provided due to unavoidable reasons after land acquisition.

In light of the fact that no construction permit was applied for after the acquisition of the land, the fact that the adjacent road to the land is private land, and the fact that the land transferee is constructed with the construction permit, it does not constitute a case where the use of the land is prohibited or restricted pursuant to the laws and regulations or it is impossible to provide the project due to unavoidable reasons.

Article 104-3 of the Income Tax Act

Article 168-14 of the Enforcement Decree of the Income Tax Act

2011Nu39204. Revocation of disposition, etc. of imposing capital gains tax

XX

Head of Nowon Tax Office

Seoul Administrative Court Decision 2011Gudan2982 decided October 18, 2011

April 4, 2012

May 16, 2012

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The Defendant’s imposition of capital gains tax of KRW 000 against the Plaintiff on January 4, 2010 shall be revoked.

The reasons for the judgment of this court are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are as follows: (a) the term "the 18 January 18, 2010," which will be the second 6th th 6th th th th th th th th th th th th th th th th th th th th th th th th th th th 201, and all

The plaintiff asserts that the land of this case is not provided for business due to unavoidable reasons, since the public official in charge was unable to construct a building on the land of this case after the acquisition of the land of this case by the court of this case. However, Article 83-5 (1) 1 of the Enforcement Rule of the Income Tax Act provides that "the land of this case cannot be constructed because the person who applied for authorization, permission, license, etc. related to the business is restricted according to the laws and regulations after acquiring the land of this case as one of the criteria for determining the land not deemed non-business land due to unavoidable reasons, and after acquiring the land of this case, according to the provisions of Article 18 of the Building Act and the administrative guidance, it is not sufficient (the fact that there is no dispute) that the plaintiff applied for a construction permit in writing to Nowon-gu in Seoul Special Metropolitan City (the evidence submitted by the plaintiff and the testimony of the witness of the court

The judgment of the first instance is justifiable. The plaintiff's appeal is dismissed.