[취득세부과처분취소][공1990.7.15.(876),1399]
The point of time of determining whether the business is "business prescribed as business for purpose in the corporate register" under Article 84-4 (2) 2 of the Enforcement Decree of the Local Tax Act to determine the scope of non-business land.
The issue of whether a business is "business prescribed as an objective business on the corporate registry" under Article 84-4 (2) 2 of the Enforcement Decree of the Local Tax Act to determine the scope of land for non-business use of a corporation shall not be determined based on the purpose business of the corporation on the corporate registry at the time when the cause of heavy taxation of acquisition tax has occurred.
Article 112 (2) of the Local Tax Act, Article 84-4 (2) 2 of the Enforcement Decree of the Local Tax Act
[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Gyeong, Attorneys Park Jae-soo et al., Counsel for plaintiff-appellant)
Attorney Jeon Jong-chul, et al., Counsel for the defendant-appellant
The head of Guro-gu Seoul Metropolitan Government
Seoul High Court Decision 89Gu10236 delivered on January 17, 1989
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
Article 84-4 (2) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 12028, Dec. 31, 1986) provides for the business of authorization and permission from an administrative agency; 2. Business affairs specified as the purpose of business on the corporate registry; 3. Business affairs specified as the purpose of business on the corporate registry; and 3. Whether the business affairs specified as the purpose of business on the corporate registry are determined based on the purpose of business on the corporate registry at the time when the cause of heavy taxation of acquisition tax occurred; and it is not determined based on the purpose of business after the occurrence of heavy taxation (see Supreme Court Decision 88Nu5969, Feb. 28, 1989
Article 112(2) of the Corporate Tax Act and Article 84-4(1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 12028, Dec. 31, 1986) have been registered only on July 21, 1989, after the disposition of heavy taxation was taken pursuant to Article 112(2) of the Corporate Tax Act and Article 84-4(1) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 12028, Dec. 31, 1986). The court below's decision that did not regard the real estate rental as the unique business of the Plaintiff corporation at the time of the disposition of this case
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 Park Yong-dong (Presiding Justice)