[법인세등부과처분취소][공1983.6.1.(705),820]
Appropriateness of imposing special surtax appropriated as land allotted by a replotting disposition
The provisions of Article 59-3 Item 1 of the former Corporate Tax Act (Act No. 2686, Dec. 21, 1974) stipulates that the land appropriated by the land allotted by the authorities in recompense for development outlay shall not be deemed a transfer of the land itself, and thus, the special surtax shall not be imposed, as it does not mean that the special surtax shall not be exempted until the land is sold or disposed after being appropriated as the land allotted by the authorities in recompense for development recompense, and even if the land designated as a land reserved for replotting was designated by specifying the purpose of appropriating the land designated
Article 59-3 subparag. 1 of the former Corporate Tax Act (Act No. 2686, Dec. 21, 1974)
[Defendant-Appellee] Kim Jong-gu et al., Counsel for defendant-appellee
[Defendant-Appellant] Plaintiff 1 and 3 others (Law Firm Han-cheon, Attorney Choi In-bok, Counsel for defendant-appellant)
Seoul High Court Decision 78Gu372 delivered on November 25, 1980
The appeal is dismissed.
The costs of appeal shall be borne by the plaintiff.
The grounds of appeal are examined (the supplementary grounds of appeal are submitted after the lapse of the period, and such supplementary grounds of appeal are to the extent of supplement).
The judgment of the court below, which is applicable to this case, provides that special surtax shall not be imposed on income accruing from change of land category or lot number or appropriation for the land allotted by the authorities in recompense for development outlay under Article 59-3 subparagraph 1 of the Corporate Tax Act (amended by Act No. 2931 of Dec. 22, 1976) which applies to this case in this case, only the purport of the land being appropriated by the authorities in recompense for development recompense for development outlay cannot be viewed as transfer of land, and it does not mean exemption from the sale or disposal of the land after being appropriated as the land as the land allotted for development recompense for development recompense for development recompense for development outlay for the purpose of excluding the sale or disposal of the land after being appropriated as the land, even if the plaintiff was designated as the land reserved for development recompense for development recompense for development recompense for development recompense for development recompense for development outlay for development outlay for development purpose, so long as it was transferred to another person, the special surtax shall be imposed on the capital gains. Such decision of the court below is just and there are no errors in the misapprehension of legal principles as to the judgment.
Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Lee Chang-chul (Presiding Justice)