Seoul Administrative Court 2010Guhap27677 ( December 30, 2010)

Land annexed to a model house building which is a temporary building shall be subject to separate taxation.

Land annexed to a building for which permission or approval for use has not been granted as a special aggregate taxation but is excluded from the scope of land subject to special aggregate taxation; however, the model house building for display cannot be deemed as a temporary building, so it shall not be excluded from the scope of land subject to special aggregate taxation.

2011Nu4017 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax, etc.

XXN Co., Ltd.

O Head of tax office

Seoul Administrative Court Decision 2010Guhap27677 decided December 30, 2010

June 22, 2011

August 24, 2011

1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

1. Purport of claim

The defendant's disposition of refusal to correct comprehensive real estate holding tax against the plaintiff on March 18, 2009 shall be revoked.

2. Purport of appeal

The judgment of the first instance is revoked. The plaintiff's claim is dismissed.

1. cite the judgment of the first instance;

The reasons why this Court is used for this case are as follows: Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2. Conclusion

The appeal is dismissed.