Daejeon High Court 2012Nu1387 ( December 27, 2012)

early 2010 Before 0874 ( December 13, 2010)

(Psychological Disorder) It is limited to a building constructed with legitimate construction permission for the purpose of national housing exempt from value-added tax.

(Summary) The Supreme Court Decision (Supreme Court Decision 2010Du9037, Sept. 9, 2010) (Supreme Court Decision 2010Du9037, 2010) is a matter of construction and sale of a pented building with substantial usage, and is not suitable to be invoked in this case as to a building used as a residential building through an unlawful remodeling after approval for use was an officetel

Article 106 of the Restriction of Special Taxation Act

2012du24634 Disposition of revocation of the imposition of value-added tax

OAA 1 other

The Director of the National Tax Service

Daejeon High Court Decision 2012Nu1387 Decided September 27, 2012

All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegations on the grounds of appeal by the appellant fall under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition

Reference materials.

If the grounds for final appeal are not included in the grounds of 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 final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final