Seoul High Court 2011Nu6358 ( December 28, 2011)

Early High Court Decision 2009Du1744 (Law No. 2009.08)

(Trial Disorder) The rejection disposition such as comprehensive real estate holding tax on forest land preserved in its original form in a membership golf course is legitimate.

(Main) The Comprehensive Real Estate Tax Act itself is not unconstitutional, but does not violate the principle of no taxation without law and the principle of no comprehensive delegation prohibition, and does not infringe on the constitutional equality and freedom of choice of occupation.

Article 11 of the Gross Real Estate Tax Act

2012du805 Revocation of disposition of imposing capital gains tax

AAAAD Company

Head of Pyeongtaek Tax Office

Seoul High Court Decision 2011Nu6358 Decided December 28, 2011

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

All of the records of this case, the judgment of the court below, and the grounds of appeal by the appellant are examined, and the grounds of appeal by the appellant are not included in the grounds prescribed in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed pursuant to Article 5 of the same Act. It is so decided as per Disposition