(b) Validity of the provisions concerning the method of rating for land without rating among the standard market price table prepared and publicly announced by the Commissioner of the National Tax Service pursuant to Article 115 (1) 1 (a) of the Enforcement Decree of the Income Tax Act;

(b) Article 115 (1) 1 (a) of the Enforcement Decree of the Income Tax Act only delegates the Commissioner of the National Tax Service with regard to the method of determining the standard market price of land and buildings located in a specific area and a specific area, and does not delegate to the Commissioner of the National Tax Service the method of determining the grade of land without rating. Thus, the method of determining the grade of land with respect to a specific area, which is not classified and publicly announced by the Commissioner of the National Tax Service according to the delegation provision under the Enforcement Decree of

The costs of appeal are assessed against the defendant.

With respect to No. 1:

The provisions on taxation requirements and procedures for collection and collection under the tax law shall be interpreted and applied flexibly in accordance with the principle of no taxation without law, and the expanded interpretation or analogical application for administrative convenience is not allowed.

Article 59-2 (3) of the Corporate Tax Act which provides for the calculation method of gains on transfer, which is a tax base for special taxation of corporate tax, provides that the transfer value shall be the amount calculated by subtracting the acquisition value, expenses directly disbursed for the transfer of land, etc. from the transfer value less the amount calculated by multiplying the acquisition value by the rate and holding period as determined by the Presidential Decree: Provided, That where the transfer value and acquisition value are unclear, the transfer value and acquisition value shall be the amount based on the standard market price at the time of the transfer determined by the Presidential Decree and the amount based on the standard market price at the time of the acquisition, respectively, as determined by the Presidential Decree. Article 124-2 (6) of the Enforcement Decree of the same Act provides that Article 170 (4) 1 and 2 of the Income Tax Act and Article 170 (4) 1 and 2 of the Enforcement Decree of the Corporate Tax Act shall also apply mutatis mutandis to any of the provisions of the Corporate Tax Act and the Enforcement Decree thereof.

Therefore, in interpreting and applying the above Corporate Tax Act and its Enforcement Decree which provide the method of calculating gains on transfer of special taxation of corporate tax, even though the transaction type is similar to that under Article 170 (4) 1 and 2 of the Enforcement Decree of the Income Tax Act, the proviso of Article 170 (1) of the Enforcement Decree of the above Act cannot be applied mutatis mutandis or applied by analogy under the principle of no taxation without law.

In the same purport, the court below is just in holding that the above two values should be calculated on the basis of the standard market price even where the transfer value and acquisition value are unclear, as well as where the transfer value and acquisition value are unclear without applying or applying the proviso of Article 170 (1) of the Enforcement Decree of the Income Tax Act in calculating gains on transfer of special taxation of corporate tax of this case. We do not err in the misapprehension of legal principles

With respect to the second ground:

Article 115 (1) 1 (a) of the Enforcement Decree of the Income Tax Act, which applies mutatis mutandis pursuant to Article 124-2 (6) of the Enforcement Decree of the Corporate Tax Act, applies mutatis mutandis to the designation of a specific area and the method of determining the standard market price of land and buildings located in a specific area, is not only delegated to the Commissioner of the National Tax Service, but also delegated to the Commissioner of the National Tax Service for the method of determining the standard market price of land without rating. Thus, the method of determining a rating for a specific area prepared and publicly announced by the Commissioner of the National Tax

In addition, the court below's decision to the same purport is just and it is clear that the provision on the method of grading the land without rating among the above standard market price table cannot be effective as a law, and it does not judge that the provision on the method of applying the standard market price delegated by the Enforcement Decree of the Income Tax Act is invalid. Thus, there is no error of law by misapprehending the legal principles on the validity of the above standard market price table, or by exceeding the delegation provision of the Enforcement Decree of the above judgment.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the defendant. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jong-chul (Presiding Justice)