Seoul Administrative Court 201Guhap21577 ( October 19, 2011)

Cho High Court Decision 2010Du1175 (Law No. 12, 2011)

The mandatory rental period shall be calculated on the basis of the lease period after registration of the rental business operator.

(1) Even if a rental house was leased prior to the registration as a rental business operator, such a period shall not be deemed to be included in the mandatory rental period of five years, one of the requirements for exclusion from summing-up of rental housing, and thus, it shall not be deemed to constitute a rental house subject to exclusion from summing-up on the ground that the lease period after registration as

Article 7 of the Gross Real Estate Tax Act

Article 3 of the Enforcement Decree of the Gross Real Estate Tax Act

2011Nu39020 Action demanding revocation of disposition of comprehensive real estate holding tax, etc.

XX Co., Ltd

The Director of Gangnam District Office

Seoul Administrative Court Decision 2011Guhap21577 decided October 19, 2011

May 3, 2012

May 17, 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 court shall be revoked. Each disposition of the Defendant rendered against the Plaintiff on January 8, 2010, including comprehensive real estate holding tax for the year 2005, 000 won for special rural development tax, 000 won for comprehensive rural development tax for the year 2006, and 000 won for special rural development tax for the year 2006, shall be revoked.

The reason for the judgment of the first instance is reasonable, and therefore, it is cited as the reason for this judgment in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil

The plaintiff's appeal is dismissed for lack of reason.