Seoul High Court 2012Nu13032 ( October 27, 2015)

(C) Method of calculating the amount of comprehensive real estate holding tax.

(Summary of Original Judgment) The amount of property tax to be deducted according to the formula of the Enforcement Decree of the case 】 (Public notice price-tax base amount) 】 The smaller of the fair market price ratio of property tax and comprehensive real estate holding tax 】 The amount to be calculated according to the

Article 8 of the Gross Real Estate Tax Base Act

Examining the lower judgment and the grounds of appeal, the allegation of the grounds of appeal by appellant is in the final appeal procedure.

The reasons referred to in the subparagraphs of Article 4(1) of the Act on Special Cases concerning the Settlement of Small and Medium Enterprises shall not be included, or

Since it is recognized that all appeals are dismissed pursuant to Article 5 of the same Act, all participating Justices are dismissed.

It is so decided as per Disposition by the assent of all participating Justices.