경정거부처분취소
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
The grounds of appeal are examined.
1. Article 8(1)2 of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014) (hereinafter “instant provision”) provides that the place to pay acquisition tax on a vehicle shall be the place of registration under the Motor Vehicle Management Act. However, if a place of registration differs from the place of registration, it shall be the place of tax payment.
In addition, Article 2 subparagraph 2 of the former Decree on the Registration of Motor Vehicles (amended by Presidential Decree No. 24443, Mar. 23, 2013; hereinafter the same) defines the meaning of “place of temporary use” as “specific place prescribed by Ordinance of the Ministry of Land, Transport and Maritime Affairs, where an owner of a motor vehicle mainly stores, manages, or uses the motor vehicle.” Article 3 (1) of the former Rules on the Registration of Motor Vehicles (amended by Ordinance of the Ministry of Land, Transport and Maritime Affairs No. 1, Mar. 23, 2013; hereinafter the same shall apply) provides that “specified place prescribed by Ordinance of the Ministry of Land, Transport and Maritime Affairs” under Article 2 subparagraph 2 of the said Decree means the place of temporary domicile of the owner of the motor vehicle if the owner of the motor vehicle is an individual, or the location of the principal office of the juristic person if the owner of the motor vehicle is a juristic person.
In full view of the language and structure of the pertinent provision, as seen below, comprehensively taking into account the legislative intent and developments leading up to the amendment, the legal nature of the registration of a motor vehicle and the significance of the place of payment of acquisition tax, barring special circumstances, such as the registration authority’s recognition of a place other than the principal place of business as a place of use in the motor vehicle register upon registration of a motor vehicle and the registration was entered into the place of use other than the principal place of business.