[행정처분취소(부과세)청구사건][고집1971특,436]
Whether the taxation disposition imposed on the trustee in the title of real estate is legitimate
Even if the substance of this case’s land is jointly owned and its name was entrusted to the plaintiffs, it is not only within the internal relationship with the plaintiffs, who are the names of the Dong residents and the nominal owners, but also the plaintiffs, who are the nominal owners, are the owners in external relationship, and there is no error of law in making this disposition.
Article 6 of the Act on Special Measures for the Suppression of Real Estate Speculation
Supreme Court Decision 72Nu2 delivered on May 23, 1972
Plaintiff 1 and four others
Head of Eastern Tax Office
The plaintiffs' claims are dismissed.
Litigation costs are assessed against the plaintiffs.
As of August 1, 1970, the administrative disposition imposed by the defendant against the plaintiffs on the amount of KRW 1,892,942 is revoked.
Litigation costs shall be borne by the defendant.
As stated in the purport of the claim to the plaintiffs, the defendant made a taxation disposition (However, as stated in 1,892,943 won in error). Since there is no dispute between the parties that as of January 9, 1970, the plaintiffs' taxable objects transfer the land in the attached list to the non-party in the attached list of 5,700,000 won, the plaintiffs asserted that the land in this case was originally owned by the non-party in the non-party 1, 25 November 25, 1959 that the non-party 70 households in the same area, which is the plaintiffs' domicile, were purchased by the non-party 1,89, the Dong 70 households in the same area, who is the representative of Dong 2,000, trust only to the plaintiffs who are the above residents, and the above 1,000,000 won in the above 20,000 won, it should be imposed on the non-party 1,700,000 won in the above land.
On the other hand, according to Article 2 (1) of the Act on the Ad Hoc Measures for Local Autonomy, local governments are composed of only the Do, Seoul Special Metropolitan City, Si, and Gun, and there is no ground to expand the land into local governments immediately. Even if the substance of this case is jointly owned property and the name of the plaintiffs was entrusted to the plaintiffs, such as the plaintiff's home head, it is only the internal relation with the plaintiffs who are the Dong residents and the nominal owner, and the plaintiffs who are the nominal owner of the registration are the owners in external relationship, and there is no error of law regarding the taxation. Further, the difference between the non-taxation object under the above tax law is set at 200,000 won as well as 20,000 won, and since the purchase and the 12 year period of taxation is considered as the object of taxation, the plaintiffs and Song government residents transferred this land to the non-party on January 9, 1970.
Therefore, it is decided as per Disposition without accepting the plaintiffs' claim for revocation of this taxation disposition which is deemed legitimate and reasonable, and the costs of lawsuit are assessed against the losing party.
[Attachment List omitted]
Judges Lee Jae-ho (Presiding Judge)