종합부동산세 과세표준 계산시 부동산에 담보된 채무를 공제하는 것은 아님[국승]
Seoul High Court 2009Nu21156 (30 March 20, 2010)
Seoul Administrative Court 2009Guhap8571 ( October 18, 2009)
In calculating the tax base of comprehensive real estate holding tax, liabilities secured by real estate shall not be deducted.
Since the Gross Real Estate Tax Act does not have a system that deducts the amount of secured obligation of real estate security right or the amount of obligation of return of security deposit of lease contract on such real estate in calculating the tax base and tax amount, it cannot be deemed unlawful because it did not deduct the amount of comprehensive real estate holding tax
The contents of the decision shall be the same as attached.
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure of Appeal and therefore, all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition