취득세등부과처분취소
The judgment below
The part against the Defendant is reversed, and that part of the case is remanded to the Seoul High Court.
The grounds of appeal are examined.
1. Article 111(1) and (2) of the former Local Tax Act (amended by Act No. 7332, Jan. 5, 2005; hereinafter the same) provides that the tax base of acquisition tax shall be the value at the time of acquisition, but the value at the time of acquisition shall, in principle, be the reported value by the purchaser.
However, where only a part of the land of one parcel at the time of acquisition is exempt from acquisition tax, the acquisition tax base should be calculated only with respect to the remaining taxable portion except the non-taxable part.
In such cases, if a purchaser purchased a parcel of land by determining the whole parcel of land in a lump sum without raising the value of each part, it can be deemed to have purchased the whole parcel of land at an equal price per unit area. As such, it is reasonable to view that the value at the time of acquisition, which serves as the tax base for acquisition tax on a parcel of taxation, is the pro rata price calculated in proportion to the ratio of the area of taxable object to the total area
(see, e.g., Supreme Court Decisions 94Nu10184, Feb. 24, 1995; 201Du18441, Jun. 13, 2013). 2. Review of the reasoning of the lower judgment and the evidence duly admitted reveals the following facts, etc.
On February 21, 2003, the Plaintiff, a non-profit business operator for religious purposes, purchased a 248,826 square meters of E forest land in Ischeon-si (hereinafter referred to as “W”) from the Saemaul Association on February 21, 200 and completed the registration of ownership transfer on October 2, 2003, and purchased E forest land 58,909 square meters from D on February 24, 2003 and completed the registration of ownership transfer on June 26, 2003.
The Plaintiff established a charnel house, etc. in part of C and E in around 2007. However, it remains as a natural forest that divided from C forest land 230,278 square meters and 55,144 square meters of M forest divided from E forest land (hereinafter “I forest and M forest”) remains as a forest in nature.
The defendant shall be divided into C and E before division.