[배당이의][공1998.1.15.(50),293]
Where only a part of a household is actually used before the completion inspection, the scope of establishment of acquisition tax liability;
Article 73 (4) of the Enforcement Decree of the Local Tax Act provides that "a building constructed with a building permit shall be deemed acquired on the date of completion inspection (the date of actual use or the date of approval for temporary use if it is actually used or approved for temporary use before the date of completion inspection)". If a construction business operator occupies seven households among the buyers of the building without undergoing a completion inspection while the level of 90% of the progress of construction in the process of construction of the apartment is ongoing and allows them to actually use the building of the relevant household, the construction business operator shall be deemed to have acquired only seven households prior to the first seven households of the apartment unit on the date of actual use, and the construction business operator shall be liable for acquisition tax only
Article 111 of the Local Tax Act, Article 73 (4) of the Enforcement Decree of the Local Tax Act
Busan Jin-gu (Attorney Kim Tae-tae, Counsel for the plaintiff-appellant)
Defendant (Attorney Lee Im-soo, Counsel for the defendant-appellant)
Busan High Court Decision 96Na7441 delivered on August 29, 1997
The appeal is dismissed. The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
Article 73 (4) of the Enforcement Decree of the Local Tax Act, which was in force at the time of the instant case, provides that "the date of completion inspection (the date of actual use or the date of approval for temporary use, if it is actually used or obtained prior to the completion inspection) shall be deemed to have been acquired on a building constructed upon obtaining a building permit." As legally determined by the court below, if the non-party 1 occupies seven households among the buyers without undergoing the completion inspection on January 25, 193 and actually allows them to use the building of the relevant household, without undergoing the completion inspection on January 25, 1993, when the construction of the instant 104 apartment units was in progress, and the above non-party 1 acquired it only for the seven households located in the first seven households among the apartment units at the time of the actual use date, and its liability to pay acquisition tax is established only for the part of the building.
The judgment of the court below to the same purport is just, and there is no error in the misapprehension of legal principles as the theory of lawsuit. Therefore, the argument is without merit.
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 on the bench.
Justices Chocheon-sung (Presiding Justice)