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(영문) 도시자연공원구역 안의 임야의 비사업용 토지 여부

조세심판원 질의회신 | 2008-12-01 | 재산세과-4023 | 양도

Document Number

Property tax and 4023 ( December 01, 2008)

Items of Taxation

Transfer

Journal

In applying Article 168-9 (1) 5 of the Enforcement Decree of the Income Tax Act, the term "urban park" under the Act on Urban Parks, Greenbelts, etc. means the park under subparagraph 6 (b) of Article 2 of the National Land Planning and Utilization Act, which is determined by the urban management planning under Article 30 of the same Act.

Congress RESALS

In applying Article 168-9 (1) 5 of the Enforcement Decree of the Income Tax Act, "urban park" under the Act on Urban Parks, Greenbelts, etc. means a park under subparagraph 6 (b) of Article 2 of the National Land Planning and Utilization Act, which is determined by the urban management planning under Article 30 of the same Act.

Related statutes

【Scope, etc. of Forest Land】

Main text

* : Relevant reference materials

1. A summary of the contents of inquiry;

○ Facts

-In the case that an urban natural park under the Urban Park Act (the Act before the Act on Urban Parks, Greenbelts, etc. was enacted) is determined and publicly announced as an urban natural park area pursuant to the provisions of the Act on Urban Parks, Greenbelts, etc.;

○ Contents of questioning

- Whether the forests and fields within the urban natural park area under Article 2 subparagraph 5 of the Act on Urban Parks, Greenbelts, Etc. fall under the “forest land” within the “urban park” that is excluded from the non-business land (Article 168-9 (1) 5 of the Decree);

2. Materials on the contents of questioning;

【Scope of Non-business Land】

(1) The term "land for non-business" in Articles 96 (2) 8 and 104 (1) 2-7 means the land falling under any of the following subparagraphs (hereafter referred to as "non-business land" in this Article) during the period prescribed by Presidential Decree during which the relevant land is owned:

1. Omitted;

2. Forest land: Provided, That those falling under any of the following items shall be excluded:

(a) The forest genetic resources protection forest, reserved forest, seed-gathering forest, test forest designated under the Forestry Act, and other forests necessary for public interest or for the protection and fosterage of forests, which are prescribed by Presidential Decree (Newly Inserted by Act No. 783, Dec. 31, 2005);

(b) Forest land owned by a person residing in the location of forest under the conditions as prescribed by the Presidential Decree; and

(c) Forest land prescribed by Presidential Decree as having considerable reasons for deeming that it is directly related to residence or business in consideration of the owner, location, utilization, holding period, area, etc. of land (Newly Inserted by Act No. 783, Dec. 31, 2005);

3. Not more than the omission;

(2) Not more than omission

○ Enforcement Decree of the Income Tax Act 【Scope, etc. of Forests】

(1) "The forests and fields prescribed by Presidential Decree, which are necessary for the public interest or for the protection and fosterage of forests" in Article 104-3 (1) 2 (a) of the Act means the forests and fields falling under any of the following subparagraphs:

1. through 4. Omitted

5. Forest land within an urban park under the Urban Parks, Greenbelts, etc. Act (Newly Inserted by Act No. 783, Dec. 31, 2005);

6. Omission; and

(2) Not more than omission

Article 2 (Definitions of Act on Urban Parks, Greenbelts, etc.)

For the purpose of this Act, < Amended by Act No. 8852, Feb. 29, 2008>

1. The term "parks and greenbelts" means spaces or facilities falling under any of the following items, which are used to create a pleasant urban environment and to foster citizens' peace of rest and peace:

(a) Urban parks, greenbelts, amusement parks, vacant public land and reservoirs;

(b)urban natural park areas;

(c) A space where vegetations (hereinafter referred to as "vegetables") such as trees, lawns, flowerss, ground flowerss, etc. are growing;

(d) Other spaces or facilities determined by Ordinance of the Ministry of Land, Transport and Maritime Affairs as space or facilities that contribute to the creation of a pleasant urban environment and the cultivation of citizens' rest and peace;

2. Omission;

3. The term "urban park" means a park pursuant to the provisions of subparagraph 6 (b) of Article 2 of the National Land Planning and Utilization Act, which is determined by urban management planning pursuant to the provisions of Article 30 of the same Act in order to protect urban natural scenery and improve the health, recreation and emotional life of citizens in an urban area;

4. Omitted.

5. The term "urban natural park area" means the area that is determined as an urban natural park area pursuant to Article 38-2 of the National Land Planning and Utilization Act;

6. Omission.

○ Article 2 of the National Land Planning and Utilization Act

For the purpose of this Act, the definitions of terms shall be as follows:

1. through 5. Omitted

6. The term “infrastructure” means the following facilities, which are prescribed by the Presidential Decree:

(a) Omission;

(b) Open facilities, such as squares, parks, and green areas (established February 4, 2002);

(c) Omission; and

7. Omission; and

Article 15 (Subdivision and Scale of Urban Parks)

(1) Urban parks shall be subdivided according to their functions and theme as follows:

1. Living zone parks: Any of the following parks built and managed as an infrastructure park in the urban living sphere:

(a) Small parks: Parks that are built by using a small area of land in order to promote the relaxation and peace of urban citizens;

(b) Children's parks: Parks that are built to improve the health and emotional life of children;

(c) Neighborhood parks: Parks that are built with the purpose of contributing to the improvement of health, relaxation and emotional life of neighborhood residents or residents in a regional living zone that consists of a neighborhood living zone;

2. Major parks: Parks set up for various purposes, other than living zone parks:

(a) Historical parks: Parks built for relaxation and education of urban citizens through the practical use of historic sites, facilities, relics, relics, etc. of a city;

(b) Cultural parks: Parks that are built for relaxation and education of urban citizens in the practical use of cultural features of a city;

(c) Waterside parks: Parks that are built for the leisure and relaxation of urban citizens in the practical use of waterside space, such as riverside, lakeside, etc. of a city;

(d) Cemetery parks: Parks built in combination with park facilities and graves provided for in subparagraph 6 of Article 2 of the Act on Funeral Services, Etc. in order to provide rest, etc. to cemetery visitors;

(e) Sports parks: Parks that are built to cultivate sound body and mind through sports activities, such as athletic events and outdoor activities;

(f) Other parks prescribed by Ordinance of the Special Metropolitan City, a Metropolitan City, or a Do;

(2) The size of the park stipulated in each subparagraph of paragraph (1) shall be prescribed by Ordinance of the Ministry of Land, Transport and Maritime Affairs.

Article 2 (Definitions of Urban Parks Act)

For the purpose of this Act, the definitions of terms shall be as follows: < Amended by Act No. 5454, Dec. 13, 1997; Act No. 6240, Jan. 28, 2000>

1. The term "urban park" means that which is determined pursuant to the provisions of Article 30 of the National Land Planning and Utilization Act in order to protect natural scenery and improve the health, recreation and emotional life of citizens in an urban area;

2. Not more than the omission;

Article 3 (Subdivision of Urban Parks)

Urban parks shall be subdivided as follows according to their functions: < Amended by Act No. 4575, Aug. 5, 1993>

1. Children's park means a park that is established with the aim of contributing to improving the health and emotional life of children;

2. Neighborhood parks: Parks that are built mainly for the purpose of contributing to the improvement of health, relaxation and emotional life of neighborhood residents;

3. Urban natural parks: Parks that are built with the purpose of protecting natural scenic areas and contributing to improving the health, relaxation and emotional life of citizens;

4. Cemetery parks: The term “parks built in combination with park facilities” under the provisions of Article 2 (5) of the Burial and Graveyard, etc. Act within a certain zone in order to provide relaxation, etc. to graveyard users; and

5. The term "sports park" means a park built for the purpose of cultivating a healthy body and mind through sports activities, such as athletic events and outdoor activities;

○○ Urban Parks, Greenbelts, etc. Act (No. 7476, Mar. 31, 2005)

Article 1 (Enforcement Date) This Act shall enter into force on the date six months have elapsed after its promulgation.

Article 6 (Transition Measures concerning Existing Urban Natural Parks)

(1) The Special Metropolitan City Mayor, a Metropolitan City Mayor, or the head of a Si/Gun shall take necessary measures, such as alteration, cancellation, etc. of urban planning facilities, with respect to urban natural parks determined and publicly announced by an urban management plan at the time this Act enters into force by December 31,

(2) Where the Special Metropolitan City Mayor, a Metropolitan City Mayor, or the head of a Si/Gun fails to take necessary measures under paragraph (1) by December 31, 2009, the relevant urban natural park shall be deemed determined and publicly announced as an urban natural park area on January 1, 2010.

(3) The provisions of Articles 19 through 25, and 39 through 56 of this Act shall govern the management, etc. of urban natural parks, before they are determined as urban natural park areas pursuant to the provisions of paragraph (2).

Article 30 of the National Land Planning and Utilization Act (Determination of Urban Management Planning)

(1) The Mayor/Do Governor shall, when he/she intends to determine an urban management plan, consult in advance with the head of the relevant administrative agency, and the Minister of Land, Transport and Maritime Affairs shall, when he/she intends to determine an urban management plan, consult with the head of the relevant administrative agency in advance. In such cases, the head of the agency in receipt of the request for consultation shall present his/her opinion within 30 days from the date of receiving

(2) A Mayor/Do Governor shall, when he/she intends to modify an urban management plan formulated and determined by the Minister of Land, Transport and Maritime Affairs under Article 24 (5) or decide on an urban management plan concerning other important matters prescribed by Presidential Decree, consult in advance with the Minister of Land, Transport and Maritime Affairs.

(3) When the Minister of Land, Transport and Maritime Affairs intends to determine an urban management plan, he/she shall undergo deliberation by the Central Urban Planning Committee, and when the Mayor/Do Governor intends to determine an urban management plan, he/she shall undergo deliberation by the City/Do Urban Planning Committee referred to in Article 113 (1): Provided, That the Mayor/Do Governor shall undergo joint deliberation by a building committee established in a City/Do under Article 4 of the Building Act and the Urban Planning Committee, as prescribed by Presidential Decree, on the following matters in the district unit planning:

1. Matters concerning the maximum limit or the minimum limit on the height of buildings under Article 52 (1) 4 (limited to the Class グ district unit planning under the provisions of subparagraph 1 of Article 49);

2. Matters under Article 52 (1) 5 (Enactment. 4, 2002); and

3. Matters concerning the scenery plan under Article 52 (1) 6 (Enactment of February 4, 2002).

(4) The Minister of Land, Transport and Maritime Affairs or the Mayor/Do Governor may, when it is deemed that an urban management plan is in need of confidentiality for national defense or national security (limited to the case where requested by the head of relevant central administrative agency concerned), omit the procedures referred to in paragraphs (1) through (3) for all or part of such plan. (Amendment of the Organization of Office on February 29

(5) The provisions of paragraphs (1) through (4) shall apply mutatis mutandis to the case where he intends to alter the determined urban management planning: Provided, That the same shall not apply to the case where he alters minor matters prescribed by the Presidential Decree.

(6) Not more than omitted.

○ 【Designation of Urban Natural Park Zone” under Article 38-2 of the National Land Planning and Utilization Act

(1) Where the Mayor/Do Governor or a large city Mayor deems it necessary to restrict the development of mountainous districts with excellent vegetation in an urban area in order to protect the natural environment and scenery of a city and to provide city citizens with a sound leisure and resting space, he/she may determine the designation or alteration of an urban natural park area (the designation or alteration of an urban natural park area, March 28, 2008) by

(2) Matters necessary for designating or changing urban natural park areas shall be separately prescribed by other Acts (Newly Inserted by March 31, 2005).

○ document 5 Team-1249, June 13, 2008

In the case of Ear inquiry, the forests and fields in the urban park under Article 30 of the Act on Urban Parks, Greenbelts, etc. that are the parks under subparagraph 6 (b) of Article 2 of the National Land Planning and Utilization Act pursuant to Article 168-9 (1) 5 of the Enforcement Decree of the Income Tax Act shall not be regarded as the land for non-business use, and the forests and fields located within the anti-aircraft defense coordination zone under the Protection of Military Installations Act shall not be regarded as the land for non-business use.