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Case Number of the immediately preceding lawsuit
Seoul High Court-2017-Nu-4830 ( November 01, 2017)
Case Number of the previous trial
Cho Jae-2016-west-785 (Law No. 17, 2016)
Title
(C) In the case of holding only the land annexed to the house, the land is included in the taxable house of the comprehensive real estate holding tax.
Summary
(C) The land annexed to the housing is included in the housing subject to comprehensive real estate holding tax regardless of ownership of the housing building, unless the owner of the land annexed to the housing does not correspond to the owner of the housing.
Related statutes
Articles 2 and 8 of the Comprehensive Real Estate Tax Act
Cases
2017Du72430 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax
Plaintiff
○ Kim
Defendant
BUBE
Imposition of Judgment
on 15, 2018
Text
1. The plaintiff's appeal is dismissed.
2. The costs of appeal are assessed against the Plaintiff.
Reasons
Examining the judgment of the court below and the grounds of appeal, the ground of appeal by appellant is examined.
Since it is apparent that there is no reason for falling under Article 4 of the Act on Special Cases Concerning the Law, an appeal under Article 5 of that Act
It is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.