Seoul High Court-2016-Nu-80276 ( March 31, 2017)

(B) The scope of land for non-business subject to special taxation;

Since the scope of land for non-business is determined by Article 55-2 (2) of the Corporate Tax Act, forest land constitutes land for non-business in principle, and cases that can be excluded from land for non-business are not established by Ordinance of the Ministry of Strategy and Finance, it cannot be deemed unconstitutional legislative omission.

Article 55-2 of the Corporate Tax Act

2017Du50249 Revocation of Disposition of Corporate Tax Imposition

-Appellee

AANuuri Co., Ltd.

-Appellant

Samsung Head of Samsung Tax Office

The third instance decision

National Rotations

October 26, 2017

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Although the lower judgment was examined in light of the records of this case, it is recognized that the assertion on the grounds of appeal falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal. Therefore, the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition by