[취득세등부과처분취소][집38(2)특,397;공1990.9.1.(879),1740]
(a) Whether the heavy taxation rate of acquisition tax shall be applied by deeming the construction cost required for constructing the electricity, paddy field, forest land, etc. as the expenses for acquiring the land of the golf course (affirmative);
(b) Whether the string school stringer for the remaining-developed land in the golf course, and the string-up board installed for the supply of hot water to the pipe facilities and clubs, are subject to taxation of acquisition tax under the Local Tax Act (affirmative);
A. The time when the land category of the golf course, which was the land category of the original golf course, is deemed to be the land category of the golf course, the amusement park (if the value increases due to the de facto change of land category), is the time when the land category of the golf course is deemed to be the land of the golf course, and the time when the land category of the golf course is deemed to be the time when the golf course is comprehensively equipped with the facilities suitable for recreation, recreation, etc., in light of Article 6 of the Enforcement Decree of the Cadastral Records Act, not only the construction of cutting, paddy field, forest damage (such as cutting, banking, retaining wall construction), alteration of the form and quality of the forest, and diversion of farmland, but also the construction of the golf course, such as cutting, planting and planting of grass, planting trees, landscaping, etc., but also the time when the golf course construction is completed and the construction of the golf course is completed. Therefore, the costs incurred in the golf course construction, such as the cost of the golf course construction and the cost
B. The water supply and drainage facilities stipulated as taxable objects under subparagraph 2 of Article 75-2 of the Enforcement Decree of the Local Tax Act are sufficient, taking into account the structure, form, use, function, etc. of the facilities, and the definition of water supply and drainage facilities as set out in the standard market price table at the internal and non-public notice is nothing more than an exemplary provision. Thus, the singer of this case and its piping facilities are facilities for the purpose of providing appropriate water supply for turfs in the golf course in order to increase the utility of the golf course. The singer of this case and its piping facilities are facilities attached or attached to the above golf club which are the main building for the purpose of supplying the water to the bath, etc. in the golf club, and all of the facilities correspond to part of the heating boiler, bathing boiler, and bathing boiler facilities as stipulated under Article 76 (1) 3 of the Enforcement Decree of the Local Tax Act, which are all subject to taxation on the building and structures.
(a) Article 104 subparag. 8, Articles 105(5), 112, and 112-2(1) of the Local Tax Act; Articles 73(8) and 82 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 12783, Aug. 24, 1989); Article 5(1) of the Cadastral Act; Article 6(b) of the Enforcement Decree of the same Act; Article 104 subparag. 4 of the Local Tax Act; Articles 75-2 subparag. 2 and 76(1)3 of the Enforcement Decree of the same Act; Article 5(1) of the Cadastral Act
[Judgment of the court below] Defendant 1 and 3 others
[Defendant-Appellee] Defendant 1 and 3 others
Daegu High Court Decision 87Gu276 delivered on July 5, 1989
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
As to the ground of appeal by the Plaintiff’s attorney:
According to the reasoning of the lower judgment, the lower court recognized that the construction of the instant golf club was based on Article 104 subparag. 8, Article 105(5), Article 112-2(1) of the Enforcement Decree of the Local Tax Act, Article 73(8), Article 82 of the Enforcement Decree of the said Act, and Article 6 of the Enforcement Decree of the said Act, the concept of acquisition under the Local Tax Act includes not only the original acquisition, but also the acquisition by succession, but also the acquisition by deemed as if the construction of the instant golf club was increased due to the de facto change of its land category. In so doing, the lower court deemed that the instant golf club’s land category as an amusement park was the time of acquisition of the instant golf club’s land deemed as an amusement park, which was the time of construction of the instant golf club’s land category, including dry field, forest land, etc., and that the construction of the instant golf club was the cost of construction of the instant building, which was owned by the said lower court for the purpose of the construction of the instant golf club.
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 Yoon Young-young (Presiding Justice)