The costs of appeal are assessed against the plaintiff.

According to the facts established by the court below, the plaintiff purchased a total of 8570.9 square meters including this site from the Korea Land Development Corporation on July 8, 1983 to use it as a national housing construction site, and then sold it to the non-party as the site of this case without using 4220.8 square meters of this site as a national housing site for the purpose of its purpose.

According to the main sentence of Article 84-3 (3) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11399, Apr. 6, 1984) as at the time the Plaintiff corporation sells the above site, the land which is not used directly for its original purpose (the purpose of business on the law or corporate register and the business permitted, authorized, etc. by the administrative agency) without any justifiable reason shall be deemed land for non-business use of the corporation. The meaning of directly used for the original purpose under the above provision shall be interpreted only where the land is used directly for the proper purpose of business of the corporation under the law or the articles of incorporation or corporate register of the corporation (see Supreme Court Decision 84Nu24, Jul. 24, 1984). Thus, since the Plaintiff corporation's purpose of business was not included in real estate sales business of the Plaintiff corporation, the Plaintiff corporation's purpose of business was not included in real estate sales business and the Plaintiff corporation's land for non-business use cannot be viewed as being legitimate.

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.

Justices Lee Jae-hee (Presiding Justice)