[방위세부과처분취소][집34(2)특,299;공1986.9.15.(784),1134]
Dispositions imposing capital gains tax, etc. on the transfer of real estate through consultation with the urban redevelopment project operator;
If a re-development project implementer agrees to receive a special allotment of the land and buildings owned by the project implementer through consultation with the re-development project implementer, and a part of the facilities to be reverted to the project implementer as a result of the implementation of the redevelopment project is agreed to be owned by the project implementer, it shall be deemed to fall under the case of transfer of the land, etc. according to the management and disposal plan publicly notified
Articles 49(1), 49(2), 48(5), and 41(5) of the Urban Redevelopment Act
[Judgment of the court below]
Head of Sungbuk Tax Office
Seoul High Court Decision 85Gu619 delivered on February 17, 1986
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
According to Article 49(1) of the Urban Redevelopment Act, a person who purchased a building site or constructed facilities in accordance with a management and disposal plan publicly notified under Article 41(5) shall be deemed to acquire the ownership of the building site or constructed facilities on the following day after the public notice of the sale and disposal under Article 48(5). Since Article 48(2) of the same Act provides that the building site or constructed facilities acquired under the former part of Article 48(1) shall be deemed a substitute lot under the Land Readjustment and Rearrangement Projects Act, the land or constructed facilities acquired shall be deemed a substitute lot under the Land Readjustment and Rearrangement Projects Act, there is no room to deem that the Plaintiff transferred the land owned to the developer in accordance with the management and disposal plan publicly notified under Article 41(5) of the Urban Redevelopment Act. However, according to the facts and records established by the court below, the Plaintiff transferred the land and constructed facilities to the developer in this case by agreement with the Korea National Housing Corporation, which is the developer, and it shall be deemed to have been owned by the developer in this case to have been owned by 1,6480,390,79,79,79,290.
The judgment of the court below that the plaintiff transferred the land owned by the plaintiff to the non-party Korea National Housing Corporation through consultation is just, and there is no error in the misapprehension of legal principles of the Urban Redevelopment Act, such as the theory of lawsuit, or in the process of judgment.
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee B-soo (Presiding Justice)