2. The costs of lawsuit are assessed against the Plaintiff.

The following facts are not disputed between the parties, or may be acknowledged by comprehensively taking into account the whole purport of the pleadings in each entry in Gap evidence 3, Gap evidence 5-1, 2, 6, Gap evidence 7-1, 2, and 8:

가 . 원고 회사는 1996 . 8 . 31 . 000000 주식회사라는 상호로 서울 구로구 XX동 XX에서 설립된 후 , 2002 . 10 . 18 . 서울 구로구 XX2동 XX XXXX빌딩 801호 ( 이하 ' A 사무실 ' 이라고 한다 ) ' 로 , 2003 . 6 . 5 . 서울 구로구 XX3동 XXX XXXXXXX XXXX호 ( 이 하 ' B 사무실 ' 이라고 한다 , B 사무실은 산업집적활성화및공장설립에관한법률의 적용을 받는 산업단지에 위치하고 있다 ) 로 각 본점을 이전하는 내용의 등기를 한 후 , 2006 . 4 . 13 . 서울 동작구 XXX동 XXX - 5 203호로 다시 본점을 이전하는 내용의 등기를 하고 , 본점을 B 사무실에서 서울 동작구 XXX동 XXX - 5 203호로 이전등기한 것 ( 이하 ' 이 사 건 본점이전 ' 이라고 한다 ) 에 대하여 지방세법 제137조 제1항 제4호의 일반세율이 적용 됨을 전제로 등록세 및 지방교육세를 신고 · 납부하였다 .

B. On January 4, 2006, the Plaintiff completed the registration of ownership transfer (hereinafter referred to as the "registration of this case") in the name of the Plaintiff by placing the store and the office building (hereinafter referred to as the "real estate of this case") located in five to 1, 426 square meters in the Dongjak-gu Seoul Metropolitan Government Seoul Metropolitan City City Metropolitan City Metropolitan City City Metropolitan City City Metropolitan City City Metropolitan City Metropolitan City City Metropolitan City City City City Child Pedonce, and on its ground, reported and paid the registration tax and the local education tax under Article 131 (1) 3 of the Local Tax Act on the registration of this case, on the premise that the general tax rate under Article 131 (1) 3 of the Local Tax Act is applied.

C. Accordingly, on October 16, 2006, the defendant issued a disposition imposing the local education tax of KRW 305, 640,00, local education tax of KRW 56,328,00 on the ground that the registration of this case constitutes a "real estate registration pursuant to the entry of the head office, main office, branch office, or branch office into a large city" under Article 138 (1) 3 of the Local Tax Act, which is a provision on registration tax, and the registration tax of KRW 305, 640,00, and imposed the local education tax of KRW 56,328,00 (hereinafter "the disposition of this case"). On the 19th of the same month, on the ground that the relocation of the head office of this case constitutes a "registration tax of Article 138 (1) 2 of the Local Tax Act, which is a provision on the registration tax of this case, and the registration tax of this case is already reported and paid to a corporation other than a large city, 300, 13050 and 28.

2. Whether each of the dispositions of this case is legitimate

A. The plaintiff's assertion

When the Plaintiff failed to enter into an occupancy agreement due to failure to enter into an occupancy agreement on the grounds that it moved into the apartment-type factory B office designated as an industrial complex pursuant to the Industrial Cluster Development and Factory Establishment Act (hereinafter referred to as the "Industrial Cluster Development and Factory Establishment Act"), the Plaintiff acquired the instant real estate and moved the head office, and paid acquisition tax, etc. reduced or exempted for the acquisition of B office pursuant to the relevant provisions. As such, it is reasonable to deem that the Plaintiff’s relocation of the head office by moving into the B office was invalid, and that the Plaintiff transferred the real estate of this case from the A office to the real estate of this case. Therefore, the above provision of registration tax should not be applied, and deeming otherwise is unlawful, regardless of the fact that the purpose of legislation under Article 138 of the Local Tax Act is contrary to the above provision.

(b) Related statutes;

It is as shown in the attached Table related Acts and subordinate statutes.

C. Determination

(1) Article 138 (1) 2 and 3 of the Local Tax Act provides that registration tax shall be imposed on "where a corporation, other than a large city, registers its relocation into a large city," and "where real estate is registered upon the establishment of a corporation, the establishment of a branch or sub-branch office in a large city, and the relocation of a corporation into a main office, a branch or a branch office in a large city," and "where registration is conducted on the registration of real estate under the relocation of a main office, a branch office, or a branch office in a large city," which is the regional scope of the area subject to the registration tax, "any means", and the proviso to Article 138 (1) of the Local Tax Act refers to an over-concentration control region under Article 6 (1) 1 of the Seoul Metropolitan Area Readjustment Planning Act, and the industrial complex (hereinafter referred to as "a simple industrial complex") subject to the Industrial Complex Development Act is excluded.

(2) According to the above provision, a large city under the Local Tax Act refers to an area other than an industrial complex in the overconcentration control region under Article 6 (1) 1 of the Seoul Metropolitan Area Readjustment Planning Act, and an industrial complex itself cannot be deemed to fall under a "large city under the Local Tax Act". Therefore, if an industrial complex in the overconcentration control region is transferred from an industrial complex to an overconcentration control region outside a large city under Article 138 (1) 2 of the Local Tax Act, the plaintiff company shall be deemed to be an "transfer to a large city" under Article 138 (1) 2 of the Local Tax Act. The plaintiff company is designated as an overconcentration control region under Article 9 of the Enforcement Decree of the Seoul Metropolitan Area Readjustment Planning Act (attached Table 1), which is located in a large city (the Seoul Metropolitan Government is designated as an overconcentration control region under Article 9 of the Seoul Metropolitan City Readjustment Planning Act) in a large city located in the industrial complex B office (the Seoul Metropolitan Government is designated as an overconcentration control region).

(3) As to the foregoing, the Plaintiff’s moving into B office is null and void as it goes against the requirements under the Industrial Cluster Act, and thus, it ought to be deemed that there exists no fact that the Plaintiff moved into the industrial complex. The purport is that the registration tax under Articles 131 and 137 of the Local Tax Act is imposed on the person who makes the registration as a requirement for the mere existence of the head office or main office, or the establishment of the real estate registration, and is related to the existence of the registration, invalidation, or substantial rights.

It shall be deemed that there is no reason to view (see Supreme Court Decision 2000Du7896, Jun. 28, 2002). The requirement of "transfer of headquarters into a large city outside of a large city, which is a premise for the application of Article 138 of the Local Tax Act" also requires only the existence of the existence of headquarters outside the large city, and the legal relationship which is the basis thereof does not require the validity. Thus, even if the relocation of the headquarters into the B office is invalid by law as alleged by the plaintiff, the registration tax and the provision of Article 138 of the Local Tax Act shall apply so long as it is recognized that the relocation of the headquarters to the B office outside the large city after the plaintiff's relocation into the industrial complex, which is an industrial complex that does not belong to the large city, and the relocation of the headquarters within the large city again after the acquisition of the real estate in this case.

(4) Therefore, the disposition of this case, which applied the above provision on the same premise, is legitimate, and the plaintiff's above assertion is without merit.

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit, and it is so decided as per Disposition.

Judges Choi Jong-chul

Judges Song Jae-chan

Local Tax Act

Article 131 (Tax Rate on Registration of Real Estate)

(1) If a person has any real estate registered, he shall pay the registration tax according to the standard tax rates in the following subparagraphs:

1. Acquisition of ownership by inheritance:

(1) 1, 3/000 of the value of farmland (2) and 8/1,000 of the value of other real estate;

2. Acquisition of ownership without compensation other than that as referred to in subparagraph 1: 15/1,00 of the value of the real estate: Provided, That if a non-profit entrepreneur as referred to in Article 127 (1) 1 has acquired the ownership, it shall be limited to 8/1,000 of the value thereof.

3. Acquisition of ownership by reasons other than those as referred to in subparagraphs 1 and 2.

(1) 1,00 of the value of farmland (2) and 20/1,000 of the value of other real estate;

Article 137 (Tax Rate on Corporate Registration)

(1) If a corporation has obtained a registration, it shall pay the registration tax according to the following classifications:

4. Transfer of head or principal office:

75,000 won per case.

Article 138 (Case of Registration, etc. of Juristic Person in Large City Area) (Amended by Act No. 8147, Dec. 30, 2006)

(1) Where any registration falling under any of the following subparagraphs is made, the tax rates shall be 300/100 of the annual tax rates per year provided for in Articles 131 and 137: Provided, That the same shall not apply to the cases of the types of business that are deemed inevitable to be established in the overconcentration control region provided for in Article 6 (1) 1 of the Seoul Metropolitan Area Readjustment Planning Act (excluding the industrial complex subject to the Industrial Cluster Development and Factory Establishment Act; hereafter referred to as the "large city" in this Article), the registrations concerning the residential real estate as prescribed by the Presidential Decree acquired by a corporation for the purpose of selling in lots or leasing it to its employees, and a foreign-invested enterprise provided for in the Foreign Investment Promotion Act, which is established or expanded by a factory whose number is no longer than December 31, 2003 (limited to the period, such as real estate corresponding to the ratio of foreign investment in real estate registration, etc.):

1. Registration of establishment of a juristic person in a large city (including the case of increasing capital or amount of investment within five years after its establishment) and the establishment of a branch or sub-office;

2. Registration of the transfer of head or principal office into a large city by a corporation which is not located in a large city (including the case where capital or amount of investment is increased within five years after such transfer). In such cases, the tax rate shall apply because the transfer shall be deemed establishment of a corporation;

3. Real estate registration following the establishment of a juristic person in a large city, the establishment of a branch or sub-branch, and the relocation of a branch or sub-branch of a juristic person into a large city, and real estate registration following the establishment, establishment and relocation thereof; 4. Real estate registration following the establishment or extension of a factory in a large city (excluding inducement areas subject to the Industrial Cluster Development and Factory Establishment Act and industrial areas subject to the Urban Planning Act).

Enforcement Decree of the Local Tax Act

Article 102 (Scope and Application Criteria of Heavy Taxation on Corporations, etc. in Large Cities)

(2) The term "real estate registration" in Article 138 (1) 3 of the Act means all the real estate registrations (excluding the real estate registration for the purpose of preserving or exercising claims; hereafter the same shall apply in this Article) acquired by a corporation or a branch office, etc. prior to its establishment, installation, or relocation into the Seoul Special Metropolitan City (in cases of the Seoul Special Metropolitan City, relocation into the Seoul Special Metropolitan City into the Seoul Special Metropolitan City; hereafter the same shall apply in this Article), and the term "real estate registration after its establishment, establishment, or relocation into the Seoul Special Metropolitan City or a branch office, etc." means any real estate registration which is non-business, non-business, or non-business business, which the corporation or the branch office has acquired within five years from its establishment, establishment, or relocation into the Seoul Special Metropolitan City. In such cases, all the real estate registrations refer to the registration of new establishment or extension of a factory, acquisition of a factory, relocation of the relevant large city, relocation of the relevant factory, or alteration of the business type of the relevant factory, as prescribed by Ordinance of the Ministry of Government Administration and Home Affairs.

(4) Registration following the relocation of a head office or principal office into a large city by a corporation other than a large city under Article 138 (1) 2 of the Act, and registration following the relocation of a head office, principal office, branch office or branch office of a corporation into a large city under subparagraph 3 of the same paragraph, and registration following the relocation of a head office, principal office, branch office or branch office into a large city by a corporation other than the large city concerned.

Seoul Metropolitan Area Readjustment Planning Act

Article 6 (Division and Designation of Regions) (1) In order to properly allocate the population and industries within the Seoul Metropolitan Area, the Seoul Metropolitan Area shall be classified as follows:

1. Overconcentration control region: An area requiring relocation or consolidation as the population and industry are excessively concentrated or are likely to be concentrated;

2. Growth management zone: An area requiring planned inducement of the population and industry to be transferred from the overconcentration control region, and a proper management of the location of a mountain industry and urban development;

3. Nature conservation zone: The area necessary for the conservation of the natural environment, such as water quality and the green belt within the Han River basin;

(2) Scope of the overconcentration control region, growth control zone and nature conservation zone shall be prescribed by Presidential Decree.

Enforcement Decree of the Seoul Metropolitan Area Readjustment Planning

Article 9 (Scope of Regions) The scope of the overconcentration control region, the growth management zone and the nature preservation zone under Article 6 of the Act shall be as specified in attached Table 1.

[Attachment 1]

1. Overconcentration control region: Seoul Special Metropolitan City, Do (hereafter referred to as "overconcentration control region" in this Article);

Industrial Cluster Development and Factory Establishment

Article 2 (Definitions) The definitions of terms used in this Act shall be as follows:

7. The term "industrial complex" means a national industrial complex, local industrial complex, urban high-tech industrial complex, and agro-industrial complex designated and developed under the provisions of Articles 6, 7, 7-2, and 8 of the Industrial Sites and Development Act;

The Industrial Sites and Development Act;

Article 28-4 (Sale of Apartment-Type Factory)

(1) Where a person who has built an apartment-type factory intends to sell or rent the apartment-type factory, he/she shall make a public announcement plan as prescribed by Ordinance of the Ministry of Knowledge Economy after the commencement of construction of the factory and invite occupants (referring to those who carry on manufacturing business and other business after obtaining approval from the head of the Si/Gun/Gu; hereinafter the same shall apply) by public with the approval of the head of the Si/Gun/Gu. The same shall also apply where he/she intends to modify important matters

(2) In the case of selling or leasing the apartment-type factory falling under any of the following subparagraphs, the provisions of paragraph (1) shall not be applied:

1. Apartment-type factories built for the attraction of factories removed by a public project or for other reasons as prescribed by the Presidential Decree;

2. Apartment-type factory of less than the scale prescribed by Presidential Decree.

(3) Where a person who has built an apartment-type factory is the State or a local government, the Korea Industrial Complex Corporation under Article 45-3, the Small and Medium Enterprises Corporation under the Promotion of Small and Medium Enterprises and Encouragement of Purchase of Their Products Act, or a local public corporation under the Local Public Enterprises Act (hereinafter referred to as the "local public corporation"), he/she may invite occupants after notifying the head of a Si/Gun/Gu of a draft public notice of recruitment, notwithstanding the provisions of paragraph (1). The same shall also apply where the head of a Si/Gun/Gu has changed the important matters prescribed by the Ordinance

(4) No one who has built an apartment-type factory shall engage in solicitation by notifying false or exaggerated facts or by using fraudulent means.

Article 38 (Occupancy Contracts, etc.)

(1) Any person who runs or intends to run manufacturing business within an industrial complex shall conclude a contract for occupancy (hereinafter referred to as "contract for occupancy") with a management agency, as prescribed by Ordinance of the Ministry of Knowledge Economy: Provided, That this shall not apply to cases prescribed by Presidential Decree.

(2) Where occupant enterprises and support institutions intend to modify matters prescribed by Ordinance of the Ministry of Knowledge Economy among matters regarding occupancy contracts, they shall conclude a new modification contract.

(3) The provisions of paragraphs (1) and (2) shall apply mutatis mutandis to the person who runs or intends to run a business other than the manufacturing business in an industrial complex.

(4) When the Foundation or the Consultative Council of Occupant Enterprises has concluded a contract for occupancy or modification thereof pursuant to the provisions of paragraph (1) or (2), it shall report it to the head of a Si/Gun/Gu, as prescribed by Ordinance of the Ministry of Knowledge Economy. The end shall be reported.