According to the reasoning of the judgment below, the court below determined that the court below's decision was just in 193,00,000 won (20,000,000 won for intermediate payment 75,00,000 won for intermediate payment 75,00,000 won on June 1, 1980 and 98,000 won for the above 198,000 won for intermediate payment 198,000 won for the above 198,00 won for the following reasons: the court below's decision that the plaintiff, non-party 1 and non-party 2 transferred the above 1 to non-party 1 corporation of this case's house on April 1, 1980 by considering the name of the transferee of the contract as the representative director of non-party 3 who was the above company, and that the court below's decision that the above 190,000 won for intermediate payment 5,000 won for the above 198,000,0,0000.

2. We examine the third ground for appeal.

In full view of the purport of the provisions of Articles 3-3(5) and (20) of the Regulation of Tax Reduction and Exemption Act and Articles 62, 8, and 21 of the Housing Construction Promotion Act, to be exempted from income tax under the provisions of Article 3-3(5) of the Regulation of Tax Reduction and Exemption Act, the transferred land is transferred as a house within the collective housing zone and prescribed by the Presidential Decree, that is, housing construction site below the scale of national housing, and the transferee must be the development project operator of the collective housing zone designated under Article 21 of the Housing Construction Promotion Act. The decision of the court below to the purport above is just and it is not erroneous in the misapprehension of legal principles, such as the theory of lawsuit.

3. We examine the fourth ground for appeal.

According to the records, the court below asserted that the transfer income tax of this case should be reduced or exempted pursuant to the above provisions of Article 3-3 (20) of the Act on the Regulation of Tax Reduction and Exemption since the non-party corporation's house was a housing construction businessman registered under the Housing Construction Promotion Act and applied for reduction or exemption pursuant to the above provisions of Article 3-3 (20) of the Act on the Regulation of Tax Reduction and Exemption since the non-party corporation, a housing construction businessman registered under the Housing Construction Promotion Act, acquired the land of this case as a building construction site of this case as prescribed by the Presidential Decree, and applied for reduction or exemption as prescribed by the Presidential Decree pursuant to Article 3-3 (20) of the Act on the Regulation of Tax Reduction and Exemption, so the amount of tax equivalent to 50/100 of the income tax on the income from the transfer of land of this case should be reduced pursuant to Article 3-3 (20) of the Act on the Regulation of Tax Reduction and Exemption.

4. Therefore, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating judges.

Justices Lee Jong-soo (Presiding Justice)