취득세등부과처분취소
The judgment below
The part against the defendant is reversed, and that part of the case is remanded to the Seoul High Court.
The plaintiff.
The grounds of appeal are examined.
1. As to the grounds of appeal by the Defendant and the Intervenor joining the Defendant
A. Article 6 Subparag. 1 of the former Local Tax Act (amended by Act No. 14475, Dec. 27, 2016; hereinafter the same) defines acquisition subject to taxation of acquisition tax as “the original acquisition, acquisition by succession, or any other similar acquisition, which is an original acquisition or any other acquisition with or without compensation.”
Article 11 (1) provides that the tax rate of acquisition of real estate shall be 35/100 for gratuitous acquisition other than acquisition due to inheritance, 28 (3)/100 for original acquisition, and 7 (b) for acquisition of real estate other than farmland due to reasons other than those of subparagraphs 1 through 6 shall be 40/100 for original acquisition.
Article 65(2) of the former Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (wholly amended by Act No. 14567, Feb. 8, 2017) provides that “The newly installed infrastructure by a project implementer, other than the head of a Si/Gun/Gu or a housing project implementer, shall gratuitously revert to the State or a local government which will manage the infrastructure, and the infrastructure owned by the State or a local government, the use of which is ceased due to the implementation of an improvement project, shall be gratuitously transferred to the project implementer to the extent equivalent
(1) The former part of the former part refers to “the former part of this case’s provision,” and the latter part of this case’s provision is referred to as “the latter part of this case’s latter part.” This is naturally attributable to the State or a local government under the former part of this case’s provision, thereby uniformly reverting ownership to the State, etc. in order to secure public facilities and ensure their efficient maintenance and management, while the latter part is newly installed in accordance with the latter part of this case’s provision to compensate the project operator’s property loss within a reasonable scope.