[취득세부과처분취소][공1995.11.1.(1003),3556]
Whether there exists a “justifiable cause” under Article 112-3 of the former Local Tax Act in the case of sale of land used for business purposes for the purpose of rationalizing management.
In the event that an insolvent financial institution sells land used for business purposes for the purpose of rationalizing business through repayment of loan funds and reduction of financial expenses and relocation of a factory to a local area, etc. due to inevitable reasons such as aggravation of business operation, there is a "justifiable reason" as provided in Article 112-3 of the former Local Tax Act (amended by Act No. 4794 of Dec. 22, 1994).
Article 112-3 of the former Local Tax Act (amended by Act No. 4794 of Dec. 22, 1994)
Supreme Court Decision 92Nu16072 delivered on February 12, 1993 (Gong1993Sang, 1025) 92Nu11664 delivered on February 23, 1993 (Gong1993Sang, 1102) 93Nu8153 delivered on June 25, 1993 (Gong1993Ha, 2179) 92Nu1683 delivered on July 13, 1993 (Gong193Ha, 2319) 93Nu7419 delivered on November 9, 1993 (Gong194Sang, 110)
[Defendant-Appellee] Law Firm Sam-dong Law Office, Attorney Park Jong-hee et al., Counsel for defendant-appellant-appellee
The head of the Gu of the Busan Metropolitan City
Busan High Court Decision 94Gu897 delivered on May 25, 1995
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
The court below determined on January 25, 191 that since the plaintiff acquired the factory site of this case 8,138.8 square meters on the ground of this case in Busan Seo-gu and completed the manufacture of container parts from around October 7 of the same year, since from the beginning of December of the same year, there was a sudden decline in the price of container from the latter part of 191, but the non-competitive competition in the container industry continues to exist during the fiscal year from October 1, 1991 to September 30, 192, the plaintiff sold approximately 15,230,000,000 won to the above 1,230,000 won for the factory site of this case to the extent that it is difficult to manage the above 1,230,000 won and the above 1,300,000 won for the factory site of this case and the above 2,193-2, 30,000,000 won for non-business purposes and 14, etc.
In light of relevant evidence and the contents of relevant laws and regulations, the above recognition and determination by the court below is just, and it cannot be deemed that there is an error in the rules of evidence, violation of the rules of evidence, or misapprehension of the legal principles as discussed in the judgment of the court below.
Therefore, the appeal is dismissed and all costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Jeong Jong-ho (Presiding Justice)