재산세부과처분무효확인
The appeal is dismissed.
Of the costs of appeal, the part regarding Defendant’s intervention is assessed against the Intervenor and the appointed party.
The grounds of appeal are examined.
1. Regarding ground of appeal No. 1
A. Article 107(1) of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014) provides that “A person who actually owns any property as of the property tax base date shall be liable to pay property tax” (Article 183(1) of the former Local Tax Act is also the same purport before wholly amended by Act No. 1021, Mar. 31, 2010). “A de facto owner, who is a person liable to pay property tax,” refers to a person who actually holds the ownership of the relevant property, regardless of whether it is registered as an owner on the public register.
(See Supreme Court Decision 2005Du15045 Decided March 23, 2006, etc.). A housing association bears the duty to require a partner to acquire the ownership of a house for its members under the rules of the association, etc. Therefore, in principle, it cannot be disposed of or used against the intent of the partner. After the construction of a new house for its members and the construction of the building ledger was completed, a member who was registered as the first owner in the building ledger may apply for the registration of ownership preservation pursuant to Article 65 subparag. 1 of the Registration of Real Estate Act, and the housing association
Meanwhile, with respect to acquisition tax, the Supreme Court has explicitly stated that a housing association shall be excluded from a "de facto acquisitor" who is a person liable to pay acquisition tax, by deeming that a housing association is not a housing association where a housing association is newly built for its members, including a local union, workplace association, reconstruction association, etc. (see, e.g., Supreme Court Decision 93Nu18839, Jun. 24, 1994). In accordance with such purport, Article 105(10) of the former Local Tax Act amended on August 30, 1997, which amended as of August 30, 1997, that "real estate for a housing association (referring to a multi-family housing, appurtenant welfare facilities, and
March 31, 2010