[법인세부과처분무효확인][공1986.12.1.(789),3041]
Article 3-3 (5) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 3481 of Dec. 31, 1981)
The tax reduction or exemption under Article 3-3 (5) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 3481, Dec. 31, 1981) shall include not only cases where the land has been already transferred to the person designated as a development project operator but also cases where the transferee has completed the application for tax reduction or exemption determined by the Presidential Decree with the designation of the development project operator
Article 3 (5) of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 3481 of Dec. 31, 1981)
Supreme Court Decision 84Nu526 Decided June 25, 1985 85Nu36 Decided June 25, 1985
Seoul High Court Decision 201Na1448 delivered on May 1, 201
Head of Eastern Tax Office
Seoul High Court Decision 83Gu246 delivered on December 8, 1983
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal by the defendant litigant are examined.
Article 3-3 (5) of the former Regulation of Tax Reduction and Exemption Act (wholly amended by Act No. 3481, Dec. 31, 1981) which provides for the exemption from income tax and special surtax on income accruing from the transfer of land in a collective housing district to a housing construction site prescribed by the Presidential Decree, i.e., housing construction site for ordinary people, i., housing site for ordinary people, e., housing site for the general people, i.e., housing site for the general people, e., housing site for the general people, i.e., housing site for the general people, i., housing site for the general people, e., housing site for the collective housing district development project operator (hereinafter "development project operator") designated under Article 21 of the Housing Construction Promotion Act, is one of the measures to promote housing construction for the resolution of housing shortage, and in particular, the above provision of Article 3-3 (5) of the former Act provides for the exemption of income tax and special surtax for the development project operator's purchase of land by the following designation by the non-party.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Yellow-ray (Presiding Justice)