Busan High Court-2018-Nu22739 ( October 01, 2019)

(C) Whether the income from the transfer of real estate is business income under the Income Tax Act should be determined by considering all circumstances.

(C) In light of the above legal principles, the Plaintiff’s act of selling and selling apartment units, etc., and the Plaintiff’s act of selling and selling apartment units, etc., and the Plaintiff’s act of selling and selling apartment units, etc., and the Plaintiff’s act of selling and selling apartment units, etc., constitutes an act of selling and selling apartment units

Article 19 of the Income Tax Act, and Article 81-15 of the Framework Act on National Taxes

2019Du35268 Disposition of revocation of Disposition of Imposition of Value-Added Tax

west ○

Defendant, the superior, or the senior

Head of △ District Office

on October 30, 2019

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

According to the judgment of the court below and the appellate brief and the records of this case, the allegation on the grounds of appeal by the appellant is deemed to have no grounds or grounds under each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal. Thus, the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by