[등록세등부과처분취소][미간행]
The meaning of "one real estate registration" subject to registration tax under Article 102 (2) of the Enforcement Decree of the former Local Tax Act;
Article 138(1)3 of the former Local Tax Act (amended by Act No. 6852 of Dec. 30, 2002); Article 102(2) of the Enforcement Decree of the Local Tax Act
Supreme Court Decision 87Nu556 Decided January 31, 1989 (Gong1989, 361) Supreme Court Decision 92Nu1561, 15628 Decided July 16, 1993 (Gong1993Ha, 2324), Supreme Court Decision 92Nu15796 Decided June 14, 1994 (Gong1994Ha, 1985), Supreme Court Decision 94Nu11804 Decided April 28, 1995, Supreme Court Decision 97Nu9253 Decided October 14, 1997 (Gong197Ha, 3524), Supreme Court Decision 9Du1618 Decided April 10, 201, Supreme Court Decision 2001Du161627 decided April 16, 2006)
Kuil Co., Ltd. (Law Firm Spah, Attorneys Park Woo-dong et al., Counsel for the plaintiff-appellant)
The head of Yeongdeungpo-gu Seoul Metropolitan Government
Seoul High Court Decision 2004Nu7612 delivered on March 31, 2005
The appeal is dismissed. The costs of appeal are assessed against the defendant.
Article 138 (1) 3 of the former Local Tax Act (amended by Act No. 6852 of Dec. 30, 2002; hereinafter "the Act") provides that real estate registration under the transfer of the head office, main office, branch office or sub-office into a large city shall be one subject to heavy taxation of registration tax, and Article 102 (2) of the Enforcement Decree of the Local Tax Act provides that "real estate registration under the transfer of the head office, main office, branch office or sub-office within a large city" in Article 138 (1) 3 of the Act refers to all real estate registration acquired before the establishment, establishment, and transfer of the head office, main office, branch office, etc. of a corporation into a large city. Thus, all real estate registration referred to in this provision refers to the registration of real estate acquired before the establishment, establishment, and transfer of the real estate, even if the real estate is not to be used for business of a corporation or branch office, etc., it shall not include registration of real estate acquired without any permission for establishment, establishment and transfer.
According to the facts duly established by the court below and the records, the plaintiff acquired the real estate in this case located in 18,19,39, Yangyang-dong, Yeongdeungpo-gu, Seoul, and completed the registration of ownership transfer, and the above Hart continued to use the real estate in this case by leasing it to Hart Co., Ltd., the former owner, and thereafter, the plaintiff's head office was also moving into the building located in 686, Dong-dong, Mapo-dong, Seoul, which is not the real estate in this case. In light of these circumstances and the above legal principles, the fact that the plaintiff registered the business for real estate rental as the location of one of the real estate in this case cannot be viewed as having relations between the registration of this case and the transfer of the principal office of the plaintiff.
In the same purport, the court below is just in holding that the registration of the real estate of this case does not fall under the real estate registration due to the transfer of the head office subject to heavy registration tax under Article 138 (1) 3 of the Act, and there is no error of law such as misunderstanding of legal principles as to heavy registration tax requirements or misunderstanding of facts against the rules
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 Kim Young-ran (Presiding Justice)