[등록세등부과처분취소][공1994.2.1.(961),399]
Whether the construction cost for building sites after the acquisition of forest land is actually included in the acquisition price, which is the registration tax base.
The tax base of registration tax for the acquisition whose acquisition price is proved by corporate account books, etc. shall not be based on the actual acquisition price, which is the price at the time of registration, rather than on the account books at the time of registration. Thus, in case where the land category is changed after the acquisition by succession with compensation for forest land construction work after changing the land category into the site, the construction cost shall not be deemed the expenses paid or to be paid for the acquisition prior to the time of acquisition of the relevant land. Therefore, the above construction cost shall not be included
Articles 130(1), 130(3), and 111(5) of the Local Tax Act, Article 82-3(2), and the proviso to Article 73(1) of the Enforcement Decree of the same Act
[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Han, Attorneys Park Jae-soo et al., Counsel for plaintiff-appellant)
Young Industrial Co., Ltd., Counsel for the defendant Kim Jong-hwan
Attorney Lee Jae-hoon et al., Counsel for the plaintiff-appellant
Seoul High Court Decision 93Gu6326 delivered on June 22, 1993
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The defendant's attorney's grounds of appeal are examined.
According to Articles 130(1) and (3), 111(5), 82-3(2), and 73(1) proviso of the Enforcement Decree of the Local Tax Act, the tax base for registration tax on real estate shall be the price at the time of acquisition, and the tax base for registration tax on the acquisition for which acquisition price is proved by corporate books, etc.; " de facto acquisition price" means all the expenses paid or to be paid to the other party or a third party in order to acquire the relevant goods prior to the time of acquisition, and in the case of onerous succession acquisition by the actual acquisition price, the tax base for registration tax on real estate shall be deemed to be based on the actual acquisition price at the time of registration, not on the book value at the time of registration, but on the price at the time of acquisition. Accordingly, as recognized by the court below, the court below is justifiable in view that the construction cost at issue is not included in the construction cost at the time of acquisition of the pertinent land, and thus, it cannot be deemed that the acquisition price at the time of acquisition or transfer of ownership is not included in the above construction cost.
Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Ansan-man (Presiding Justice)