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Case Number of the previous trial
Early High Court Decision 2009Du0519 ( October 24, 2009)
Title
The rejection disposition such as comprehensive real estate holding tax on forest land preserved in its original form is legitimate.
Summary
(1) 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.
Cases
2011Nu21647 Revocation of the disposition of refusal to correct the comprehensive real estate holding tax, etc.
Plaintiff and appellant
AAAAA Corporation
Defendant, Appellant
Head of the Pakistan Tax Office
Judgment of the first instance court
Suwon District Court Decision 2009Guhap2196 Decided June 7, 2011
Conclusion of Pleadings
November 3, 2011
Imposition of Judgment
December 8, 2011
Text
1. The plaintiff's appeal is dismissed.
2. Costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The judgment of the first instance shall be revoked. The defendant's rejection disposition against the plaintiff on December 24, 2008 and the rejection disposition of the comprehensive real estate holding tax for the plaintiff on December 24, 2008 shall be revoked.
Reasons
1. Quotation of judgment of the first instance;
The reasoning of the court's explanation concerning this case is the same as that of the judgment of the court of first instance, and thus, it can be accepted by Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act.
2. Conclusion
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.