(Non-Submission of Reasons for Appeal) Disposition that excluded the special deduction for long-term possession of land for non-business purposes from the application of such special deduction

(2) The plaintiff's assertion cannot be viewed as being excluded from land for non-business purposes in determining whether the provisions of each law are unconstitutional, whether the land falls under the land used for business, whether the land falls under the category of one parcel owned by a household with no house, and whether it falls under the category of land for non-business purposes due to unavoidable reasons.

Scope of land for non-business under Article 104-3 of the Income Tax Act

Supreme Court Decision 2015Du38115

Maximum 00

00. Head of tax office

Seoul High Court Decision 2014Nu46616 Decided January 27, 2015

April 3, 2015

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

The appeal filed by the appellant does not contain any statement in the grounds of appeal and did not submit the grounds of appeal within the statutory period. Accordingly, the appeal is dismissed in accordance with Article 429 of the Civil Procedure Act, Article 8 of the Administrative Litigation Act, and Article 5 of the Act on Special Cases Concerning the Procedure of Appeal, and the costs of appeal are assessed against the losing party. It