[등록세등부과처분취소][공1988.7.15.(828),1045]
Objects of heavy taxation under Article 138 (1) 3 of the Local Tax Act and Article 102 (2) of the Enforcement Decree of the same Act.
According to the provisions of Article 138 (1) 3 of the Local Tax Act and Article 102 (2) of the Enforcement Decree of the same Act, all real estate registrations acquired by a juristic person within 5 years after the establishment of a branch in a large city are subject to heavy taxation of registration tax, etc.
Article 138 (1) 3 of the Local Tax Act, Article 102 (2) of the Enforcement Decree of the same Act
Supreme Court Decision 87Nu531 Decided July 7, 1987
Seoul High Court Decision 201Na1448 delivered on May 1, 201
The head of the Incheon Metropolitan City North Korea;
Seoul High Court Decision 87Gu1133 delivered on February 5, 1988
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
According to Article 138(1)3 of the Local Tax Act and Article 102(2) of the Enforcement Decree of the same Act, all real estate registrations acquired by a juristic person within five years after the establishment of a branch in a large city shall be subject to heavy taxation of registration tax (see, e.g., Supreme Court Decision 87Nu531, Sept. 8, 1987; Supreme Court Decision 87Nu191, Jul. 7, 1987).
In addition, such a view is also consistent with the purpose of legislation to prevent the concentration of population in large cities, so it is not necessary to change it.
The judgment of the court below in the same purport is just, and there is no error in the misapprehension of legal principles as alleged.
In addition, Article 102 (2) of the Enforcement Decree of the Local Tax Act, which is the mother of Article 102 (2) of the Local Tax Act, shall not be deemed to be in violation of Article 138 (1) 2 of the Local Tax Act. The argument is nothing more than an error in the judgment of the court
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the plaintiff. It is so decided as per Disposition by the assent of all participating Justices.
Justices Kim Jong-chul (Presiding Justice)