Seoul High Court 2010Nu31739 (Law No. 13, 2011)

Early High Court Decision 2008J 1937 (Law No. 91, 2008)

(Trial Disorder) The rejection disposition of comprehensive real estate holding tax, etc. on forest preserved in its original form is legitimate.

(Main) The main substance of the comprehensive real estate holding tax is not unconstitutional, but it does not violate the principle of no taxation without law and the prohibition of comprehensive delegation, and it does not infringe the constitutional equality and the freedom of choice of occupation.

2011Du10249. Revocation of revocation of revocation of comprehensive real estate holding tax, etc.

XX Leisure Co., Ltd.

O Head of tax office

Seoul High Court Decision 2010Nu31739 Decided April 13, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

While examining the grounds of appeal in comparison with the records of this case and the judgment of the court below, the ground of appeal on the grounds of appeal is not deemed to have been rejected or not.

Therefore, the appeal is dismissed in accordance with Article 5 of the Act. It is so decided as per Disposition by the assent of all participating Justices.

Reference materials.

If the grounds of final appeal are not included in the grounds of final appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of trial without continuing the deliberation on the merits of the grounds of final appeal, and refers to the system of dismissal of final appeal by judgment without continuing the deliberation on the merits of the grounds of final appeal (see this case, e.g.,