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Case Number of the immediately preceding lawsuit
Busan High Court-2017-Nu-20149 ( January 13, 2017)
Title
(In the event of transfer of non-business land, the inevitable reasons for exclusion from taxation should be limited.
Summary
(In the event of transfer of non-business land, the inevitable reasons for exclusion from taxation should be limited.
Related statutes
Special Cases of taxation on capital gains on land, etc. under Article 55-2 of the Corporate Tax Act
Cases
Supreme Court Decision 2017Du62686 Decided revocation of Disposition of Corporate Tax Imposition
Plaintiff-Appellee
00 Development
Defendant-Appellant
BB Director of the Tax Office
Judgment of the lower court
Busan High Court Decision 2017Nu20149 Decided September 13, 2017
Imposition of Judgment
January 11, 2018
Text
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the allegation in the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, the appeal is dismissed under Article 5 of the same Act. It is so decided as per