Seoul High Court 2012Nu11586 (2013.04.03)

early 2010 Middle 2334 ( October 22, 2011)

(C) If the use of the land is prohibited or there is no unavoidable reason after the acquisition of the land, it shall not be applicable.

(W) Since land has been designated as a development-restricted zone prior to its acquisition, and a special-purpose area is a natural green-belt and cannot be used for any purpose other than its original designated purpose, it cannot be viewed as a case where the use of land is prohibited or restricted by a statute or an inevitable reason

2013Du8073 Revocation of Disposition of Imposing capital gains tax

00AA

The director of the North Incheon National Tax Office

Seoul High Court Decision 2012Nu11586 Decided April 3, 2013

August 22, 2013

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal does not include the grounds provided in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, or is deemed groundless, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per