분리과세 농지에 해당하여 종합부동산세 과세가 부당하다는 주장의 당부[국승]
Appropriateness of the assertion that the comprehensive real estate holding tax is unreasonable because it falls under farmland subject to separate taxation
Although the land is classified as a answer, it is reasonable to view that the land does not fall under the land subject to separate taxation under the Local Tax Act because it does not fall under the "farmland being used for de facto farming" as of June 1, 2006, which is the tax base date, and there is no evidence to regard the land in this case as the land subject to separate taxation
Article 11 of the Gross Real Estate Tax Act
Article 182 of the Local Tax Act (Classification of Taxables)
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
Purport of Claim
Comprehensive real estate holding tax on March 15, 2007 by the Defendant, 12,606,440 won and special rural income tax on the Plaintiff.
The imposition of KRW 15,127,720 in total shall be revoked.
1. Details of the disposition;
A. The plaintiff on June 1, 2006, which is the tax base date of comprehensive real estate holding tax in 2006, ○○-si as of June 1, 2006
○○○ 316 2,293 m2, 316 m2, 316-2 m2, 317 m2,350 m2, 317 m2,350 m2, the same
The owner of the Dong 317-4 31 m2,000 m2,000 m2,000 m2 (hereinafter referred to as the “instant land”).
On December 14, 2006, comprehensive real estate holding tax on the land of this case 12,228,253 won and agricultural and fishing villages to the defendant
Special tax amounting to KRW 2,445,650 was reported.
B. The defendant did not pay the comprehensive real estate holding tax on the land of this case, and the plaintiff did not pay it.
3.15. The Plaintiff: 12,606,440 won of comprehensive real estate holding tax in 2006 and special rural development tax in 2,521,280 won.
A total of 15,127,720 won was notified of correction (hereinafter referred to as the "disposition of this case").
C. The plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service on June 1, 2007, but the same month.
25. Upon receipt of a dismissal decision, the instant lawsuit was filed on September 21, 2007.
[Reasons for Recognition] Facts without dispute, as stated in the Evidence Nos. 1, 2, and 6
2. The assertion and judgment
A. The plaintiff's assertion
Although the land category of this case is the answer and falls under the land subject to separate taxation under the Local Tax Act, the defendant
In a case where the instant land is deemed a site and comprehensive real estate holding tax is classified as land subject to general aggregate taxation.
taxation is illegal. Even if the lessee and the sub-lessee have part of the land in this case, the lessee and the sub-lessee are subject to the taxation.
The Plaintiff, a lessor, on the ground of the aforementioned illegal act by a third party, even if established and used;
It is against equity to impose comprehensive real estate holding tax on the Plaintiff as a lessor.
B. Relevant statutes
It is as shown in the attached Form.
C. Determination
Article 11 of the Gross Real Estate Tax Act is Article 182(1) of the Local Tax Act for comprehensive real estate holding tax on land.
Article 182 (1) 2 of the Act and Article 182 (1) 2 of the Act;
Article 182 of the Act provides that "tax shall be imposed separately for separate taxation," and Article 182 of the Act provides that
"Land subject to general aggregate taxation excluding land subject to special aggregate taxation or separate taxation."
Article 182 (1) 3 (a) of the same Act, and Article 143 of the Enforcement Decree of the same Act
property tax objects are different from the registration on public record if the actual status of the property tax objects is different.
It provides that property tax shall be imposed according to the actual status.
According to the statements in Gap 3 (including virtual number), 4, and 5, the tax base date shall be June 1, 2006.
At present, in substantial parts on the ground of the land of this case, biochemical, powdering, automobile sale, health food,
The household and residential building for the sale of flowers are installed, and the land category in the public register is the purpose of answer.
It can be recognized that the above facts have not been used at all, and the relevant laws and regulations apply to the above facts.
In light of the regulations, although the land of this case is classified as a answer, it is the tax base date.
Farmland currently being used for de facto farming as of June 1, 2006 does not fall under "farmland being used for de facto farming" under the Local Tax Act.
It is reasonable to deem that the land does not fall under the category of land subject to taxation under the Local Tax Act.
There is no evidence to regard the land subject to separate taxation.
Thus, the present case is ultimately based on the actual status of the land of this case and the interpretation of the relevant statutes.
The Defendant’s disposition of this case imposing comprehensive real estate holding tax by classifying land as general aggregate taxation subject to general aggregate taxation.
Since the plaintiff's above assertion is justified, it is without merit.
3. Conclusion
Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so ordered as per Disposition.
shall be ruled.
Attached Form 3
Article 11 of the Comprehensive Real Estate Holding Tax Act
The comprehensive real estate holding tax on land shall be imposed by dividing it into the general aggregate taxation (hereinafter referred to as the “general aggregate taxation”) under Article 182 (1) 1 of the Local Tax Act and the special aggregate taxation (hereinafter referred to as the “special aggregate taxation”) under Article 182 (1) 2 of the same Act with respect to the land located in Korea.
○ Classification of taxable objects under Article 182 of the Local Tax Act
(1) Objects of taxation of property tax on land shall be classified into general aggregate taxation, special aggregate taxation and separate taxation.
1. Objects of general aggregate taxation: Table of the lands owned by a taxpayer as of the tax base date;
Land excluding the land subject to an aggregate taxation or separate taxation: Provided, That this shall not apply to any of the following:
land to be considered as a general aggregate subject to general aggregate taxation.
(a) The land on which the property tax is not levied or exempted pursuant to this Act or related Acts and subordinate statutes;
(b) Reduction rates of land on which property tax is reduced pursuant to this Act or other Acts and subordinate statutes;
applicable land
2. Special aggregate taxation: The Presidential Decree owned by a taxpayer as of the tax base date;
land annexed to a building prescribed by the Ordinance of the Ministry of Strategy and Finance and there are reasonable grounds for separate cumulative taxation.
Land as prescribed by the Presidential Decree: Provided, That land under the provisions of paragraph (1) 1 (a) and (b) shall be
It shall not be considered as separate aggregate taxation.
3. Objects of separate taxation: The following land owned by a person liable to pay tax as of the tax base date:
1 Land falling under one of the categories of land
(a) Land prescribed by the Presidential Decree as land for factory, field, field, orchard and stock farm;
○ Scope of Saturdays subject to separate taxation under Article 132 of the Enforcement Decree of the Local Tax Act
(1) "The President, who is a factory site, electric field, paddy field, orchard and stock farm site" in Article 182 (1) 3 (a) of the Act.
The term "land determined by the Presidential Decree" means the following: < Amended by Act No. 7946, Apr. 28, 2006>
1. Factory site:
Land annexed to buildings for factories located in an area prescribed in the items of Article 131-2 (1) 1;
(including cases of construction under construction, but the period of construction has expired or justifiable reasons as of the tax base date;
(1) Factory sites as determined by the Ordinance of the Ministry of Government Administration and Home Affairs which have been suspended for not less than six months
Land within the scope of the basic area;
2. All paddy, field and orchards;
(a) The dry field, paddy field, orchard (hereafter referred to as "farmland" in this Article), which is real farming as of the tax base date;
Farmland owned by an individual being used: Provided, That the Special Metropolitan City area, a Metropolitan City area (excluding Gun areas);
- The farmland in the urban area of a City area (excluding Eup/Myeon areas) shall be within the development restriction zone and green belt zones;
section 60.
Article 143 of the Enforcement Decree of the Local Tax Act: Imposition of current status of property tax
Where the current status of registration on public record of items subject to property tax differs from the actual status, property tax shall be imposed according to the actual status.