Seoul High Court 201Nu32579 (2012.08)

Seocho 2010Ch237 ( October 11, 2010)

The provisions that limit the non-business land as of the date of public notice of project approval are not in violation of the Constitution.

(Main) The application of the provisions on the restriction of the scope of land that is not deemed land for non-business based on the public interest project approval date, or the provisions on the transfer of land to the taxable year to which the enforcement date of the provisions belongs, is not clearly unreasonable or unfair, and is not contrary to the principle of tax equality

Article 168-14 of the Enforcement Decree of the Income Tax Act

2012du8335 Revocation of Disposition of Imposing capital gains tax

Republic of South Asia XX

Head of the tax office;

Seoul High Court Decision 2011Nu32579 Decided March 8, 2012

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

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

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