Seoul High Court 2015Nu60855 (27 May 2016)

(C) Whether the land used as container gate is a real estate for non-business use.

(1) The summary of the instant land had been leased to another company for more than 10 years after the closure of the bonded storage site, and the Plaintiff had intended to use the instant land for its business during the said period. Therefore, it is difficult to deem that the instant land was not directly related to the Plaintiff’s business, nor directly used for the Plaintiff’s business.

2016Du42555 Revocation of Disposition of Corporate Tax Imposition

Doeng Co., Ltd

O Head of tax office

Seoul High Court Decision 2015Nu60855 Decided 27, 2016

2016.29

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The instant records, the lower judgment, and the grounds of appeal (to the extent of supplement in case of supplemental appellate briefs not timely filed) were examined. However, the allegation in the grounds of appeal by the appellant is deemed not to include the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent of all participating Justices