[등록세등부과처분취소][공1985.12.15.(766),1555]
Whether the registration of real estate acquisition is subject to heavy taxation provided for in Article 138 of the Local Tax Act in case where the type of business is changed by comprehensively taking over the factory site and facilities of existing factory (negative)
The registration of acquisition of real estate is not subject to heavy taxation as provided for in Article 138 of the Enforcement Decree of the Local Tax Act, pursuant to Article 84-2 (2) of the same Act, in case of using land for factory in a large city and facilities such as factories, warehouses and machinery on the ground thereof comprehensively after changing from the previous business type to another business type.
Articles 112(3) and 138(1)4 of the Local Tax Act, Article 84-2(2) of the Enforcement Decree of the Local Tax Act, Article 47 of the Enforcement Rule of the Local Tax Act
Supreme Court Decision 81Nu140 Decided December 22, 1981, Supreme Court Decision 81Nu425 Decided June 22, 1982
Hanil Industrial Co., Ltd., Counsel for the defendant-appellant
Attorney Kim Jong-soo, Counsel for the defendant-appellant of Busan Special Metropolitan City
Daegu High Court Decision 83Gu367 delivered on May 15, 1984
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
We examine the grounds of appeal.
According to the judgment of the court below, on April 27, 1982, the plaintiff corporation comprehensively succeeded to the whole of the facilities such as factories, warehouses, and machinery and equipment on the north-gu, Busan, 1652.8 square meters of factory site, which are the existing factory located in the science and technology industry district (site omitted) from the non-party on April 27, 1982, and then changed the existing type of business from the previous type of business to the manufacturing of leather and the new sprinking factory, and disposes of part of the facilities without any use for the above changed type of business among the machinery facilities. Therefore, the registration of acquisition of the real estate of the plaintiff corporation is not subject to heavy taxation as provided in Article 138
Article 138 (1) 4 of the Local Tax Act provides that the tax rate for real estate registration following the new construction or extension of a factory in a large city shall be five times the relevant tax rate stipulated in Articles 131 and 137 of the same Act. Article 112 (3) of the same Act provides that the acquisition tax rate for the acquisition of a taxable object for business to newly establish or extend a factory in a large city shall be 50/100 of the tax rate stipulated in paragraph (1) of the same Article. Article 84-2 (2) of the Enforcement Decree of the Local Tax Act provides that the transfer of a factory in a large city shall be excluded from the acquisition of a new construction or extension of a factory in a large city, the relocation of a factory in the large city, and the change of business type of an existing factory in a large city shall be excluded from the acquisition tax rate, and Article 47 subparagraph 7 of the Enforcement Rule of the same Act provides that the above succession of a factory in a large city shall be excluded from the acquisition tax rate for the acquisition of a new factory in a comprehensive manner.
Therefore, with the same purport, the court below's revocation of the defendant's disposition of this case is just and there is no error of law such as misunderstanding of legal principles as the theory of lawsuit, and 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 judges
Justices Jeon Soo-hee (Presiding Justice)