[행정처분취소][공1985.1.15.(744),97]
The meaning of Article 142 (1) 1-6 (c) of the Enforcement Decree of the Local Tax Act "the date on which construction can be completed as the unit of the project is divided."
Article 142 (1) 1-6 (c) of the Enforcement Decree of the Local Tax Act provides that "the date on which construction is possible after the project is completed in a unit of partition" shall mean the date on which construction is possible because the project is completed in fact by the unit of partition, such as land partition rearrangement, etc., and it shall not mean the date on which the construction is restricted due to other circumstances not related to the project.
Article 142 of the Enforcement Decree of the Local Tax Act
Supreme Court Decision 82Nu58 delivered on July 27, 1982
[Judgment of the court below]
Attorney Kim Jong-soo, Counsel for the defendant-appellant of Busan Metropolitan City
Daegu High Court Decision 83Gu366 delivered on July 5, 1984
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
Article 142 (1) 1 Item 6 (c) of the Enforcement Decree of the Local Tax Act "the date on which construction can be completed as the unit of partition is actually completed" means the date on which construction can be completed as the condition of construction is restricted due to the completion of the unit of partition, such as land partition rearrangement, etc., and it shall not mean the date of removal of the condition of construction restricted due to other reasons not related to the project.
As determined by the court below, if a land readjustment project was completed on June 30, 1973 with respect to the land of this case at the time of the original decision, regardless of the date of cancellation of requisition by the military unit, it shall be the date on which a land readjustment project for the land of this case under the above Enforcement Decree is completed in fact and it is possible to construct the land regardless of the date of cancellation of requisition by the military unit. Therefore, in the same purport, the court below made five years after the date of commencement of payment of property tax from September 15, 1978 and September 15, 1979, which is the date of commencement of payment of property tax, the above land shall be the public land as stipulated in Article 188 (1) of the Local Tax Act at the time of the commencement of payment of property tax. There is no error of law by misunderstanding
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 Gangseo-young (Presiding Justice)