[취득세부과처분취소][공1987.12.1.(813),1738]
The purport of Article 112(2) of the Local Tax Act, Article 84-3(1)3 of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11399 of Apr. 6, 1984)
The purpose of Article 112(2) of the Local Tax Act, Article 84-3(1)3 of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11399 of Apr. 6, 1984) is to regulate real estate investment by more than the necessity of a corporation and to promote a sound operation of a corporation, and to punish a case where a corporation neglects its land for other interests although it can be used for its own proper purpose. Thus, it shall not be a non-business land if there is a justifiable reason that the corporation is unable to use its land for its own purpose even if it is not used directly for its own purpose.
Article 112(2) of the Local Tax Act, Article 84-3(1)3 of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11399, Apr. 6, 1984)
[Defendant-Appellee] Plaintiff 1 et al.
Msan Market
Daegu High Court Decision 86Gu200 delivered on June 5, 1987
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The grounds of appeal are examined.
Article 112 (2) of the Local Tax Act provides that acquisition tax rates for cases of acquiring land for non-business use of a corporation as prescribed by the Presidential Decree shall be higher than general land, and Article 84-3 (1) 3 of the Enforcement Decree of the Local Tax Act (amended by the Presidential Decree No. 11399 of Apr. 6, 1984) provides that land for non-business use of a corporation shall not be directly used for its original purpose (such as business purposes on the law or corporate register and permission, authorization, etc. from the administrative agency) within one year from the date of acquisition without justifiable reasons. The purpose of the provision is to restrain real estate investment of a corporation more than the necessity of a corporation and to punish cases of leaving the corporation alone for other interests, notwithstanding the fact that the corporation can use the land for its original purpose, so if there are justifiable reasons, it shall not be land for non-business use.
According to the reasoning of the judgment below, the court below acknowledged that the plaintiff corporation engaged in the petroleum sales business purchased the land of this case in order to operate a gas station, but it was inevitable for it to construct the gas station for the reasons as stated in its reasoning, and it was not possible to sell it to others. Since the plaintiff did not directly use the land of this case for its own proper purpose, the land of this case ultimately does not constitute non-business land of the corporation which is subject to heavy taxation of acquisition tax. In light of the records, the court below's fact-finding and decision are just and there are no errors of law by misapprehending the rules of evidence or by misapprehending the legal principles as to non-business land of the corporation, as
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 Man-hee (Presiding Justice)