[종합토지세부과처분취소][공2000.10.15.(116),2028]
Whether the "ownership" under Article 194-15 (5) of the Enforcement Decree of the Local Tax Act, which provides the detailed scope of the land subject to separate taxation of aggregate land tax, includes a title trust with a third party after purchasing the land (affirmative)
Articles 234-15 (2) 4 and 234-16 (3) 1 of the Local Tax Act provide that forest land prescribed by Presidential Decree as necessary to protect and foster forests shall be the land subject to separate taxation of aggregate land tax. Article 194-15 (2) of the Enforcement Decree of the Local Tax Act provides that forest land and forests within a development-restricted area shall be the land subject to separate taxation of aggregate land tax. Article 194-15 (2) of the Enforcement Decree of the Local Tax Act provides that forest land and forests within a development-restricted area shall be the land subject to separate taxation of aggregate land tax. Article 194-15 (5) of the Enforcement Decree of the Local Tax Act provides that the specific scope of forest land within a development-restricted area shall be limited to forest land owned before December 31, 199, and Article 234-15
Articles 234-15 (2) 4 and 234-16 (3) 1 of the Local Tax Act, Article 194-15 (2) 5, 6, and (5) of the Enforcement Decree of the Local Tax Act
Plaintiff (Law Firm Busan General Law Office, Attorneys Seo Jae-in et al., Counsel for the plaintiff-appellant)
Head of the Geum-gu Busan Metropolitan Government
Busan High Court Decision 98Nu3600 delivered on December 18, 1998
The appeal is dismissed. The costs of appeal are assessed against the defendant.
Articles 234-15 (2) 4 and 234-16 (3) 1 of the Local Tax Act provide that forest land prescribed by Presidential Decree as necessary to protect and foster forests shall be the land subject to separate taxation of aggregate land tax. Article 194-15 (2) of the Enforcement Decree of the Local Tax Act provides that forest land and forests within a development-restricted area shall be the land subject to separate taxation of aggregate land tax. Article 194-15 (2) 5 and 6 of the Enforcement Decree of the Local Tax Act provides that forest land and forests within a development-restricted area shall be the land subject to separate taxation of aggregate land tax. Article 234-15 (2) 5 and 6 of the Enforcement Decree of the Local Tax Act provides that the specific scope of forest land within a development-restricted area shall be limited to those owned before December 31, 199
In the same purport, the court below, around 1985, purchased the land of this case, which is forest within the development restriction zone and the water source protection zone, and held the title trust to a third party. The plaintiff who completed the registration of ownership transfer due to the cancellation of title trust in his own future around 1995, prior to the enforcement of the Act on the Registration of Real Estate under Actual Titleholder's Name, shall be deemed to own the land of this case, and it is just to determine that the land of this case constitutes the subject of separate taxation, and there is no error in the misapprehension of legal principles as to the
Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition.
Justices Zwon (Presiding Justice)