[등록세등부과처분취소][공1997.5.1.(33),1285]
Requirements for large retail stores to be excluded from subject to heavy registration tax under the Local Tax Act.
In order to be excluded from the subject of heavy registration tax pursuant to the proviso of Article 138 (1) of the Local Tax Act and Article 101 (1) 8 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 14481 of Dec. 31, 1994), a large retail store shall meet the requirements of store size and facilities, etc. under Articles 14 and 15 of the former Wholesale and Retail Business Promotion Act (amended by Act No. 4889 of Jan. 5, 1995), and Articles 11 and 12 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 14718 of Jul. 6, 1995). In order to be excluded from the subject of heavy registration tax, even if it has a modern facility and operating system, it does not fall under the category of wholesale and retail business under the provisions of the former Wholesale and Retail Business Promotion Act, which is excluded from the subject of heavy registration tax.
Article 138(1) of the Local Tax Act; Article 101(1)8 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 14481 of Dec. 31, 1994); Articles 14, 15 (see Articles 4 and 5 of the current Act); Articles 11, 12 (see Articles 3 and 6 of the current Act) of the former Do and Retail Trade Promotion Act (amended by Presidential Decree No. 14718 of Jul. 6, 1995)
Busan Chemical Co., Ltd. (Attorney Han-chul, Counsel for defendant-appellant)
Head of Busan Metropolitan Government
Busan High Court Decision 96Gu259 delivered on October 25, 1996
The appeal is dismissed. The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
In order to be excluded from the subject of heavy registration tax pursuant to the proviso of Article 138 (1) of the Local Tax Act and Article 101 (1) 8 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 14481 of Dec. 31, 1994), a large-scale retail store shall meet the requirements of store size and facilities, etc. under Articles 14 and 15 of the Wholesale and Retail Trade Promotion Act (amended by Act No. 4889 of Jan. 5, 1995), and Articles 11 and 12 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 14718 of Jul. 6, 1995). If the store area falls short of the above criteria, it does not constitute a "do and retail business under the provisions of the Wholesale and Retail Trade Promotion Act, which is excluded from the subject of heavy registration tax, even if it has a modern facility and operating system.
In the same purport, the court below is just in holding that the building of this case, the store size of which is only 552.38 square meters, cannot be seen as a large-scale retail store, which is one of the wholesale and retail businesses under the provisions of the Wholesale and Retail Business Promotion Act excluded from the subject of heavy taxation of registration tax, and there is no error of law such as theory of small-scale, and there
Therefore, the appeal is dismissed and all 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 Lee Yong-hun (Presiding Justice)