[행정처분취소][집18(1)행,103]
(a) Lease price determined pursuant to Article 6 of the Land Taxation Standard Investigation Act or lease price which has been ratified pursuant to Article 187-2 (2) through (5) of the Local Tax Act, shall be registered on the land cadastre and lower based thereon;
such taxation disposition shall be made and the tax liability shall be fulfilled.
B. Article 128-2(2) of the Enforcement Decree of the Local Tax Act does not stipulate a simple order of enforcement or a decoration.
(c) If the subject matter of a lawsuit is the claim for revocation of a taxation administrative disposition, the stamps under Article 3 of the Act on the Stamps of Civil Litigation shall be attached to the place that may be made.
A. Since the land lease price examined and decided by the government pursuant to the Land Taxation Standard Investigation Act or the acquisition and lease price determined by the head of Si/Gun pursuant to Article 187-2(2) through (5) of the Local Tax Act all become the basis for calculating the tax base of property and urban planning tax, in order to secure the fairness and fairness in calculating the tax base of property and urban planning tax, it is necessary to register it on the land cadastre so that the taxation administrative agency or the taxpayer can impose tax on the basis of the land and to enable the taxpayer to fulfill the tax liability, and the provisions of Article 128-2(2) of the former Enforcement Decree of the Local Tax Act (Presidential Decree No. 2743 of Sep. 8, 206) on the land cadastre, etc. of the above acquisition and lease price
Article 187-2 of the Local Tax Act, Article 3 of the Act on the Stamps Attached for Civil Litigation
Scarchemical Industries Co., Ltd.
Head of Busan City/Do
Daegu High Court Decision 68Gu92 delivered on April 30, 1969
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
The first ground for appeal by the defendant's attorney is examined.
However, according to the original judgment and the record, the defendant's intent to claim the plaintiff in this case is the plaintiff.
In addition, it is evident that the subject matter of the lawsuit in this case is the right to claim cancellation of each taxation disposition of KRW 993,832, out of KRW 993,832, and KRW 994,340, which was the 1968 property tax of KRW 994,340, which was the 1968, and KRW 993,832, which was the 1968. Thus, the subject matter of the lawsuit in this case is the right to claim cancellation of the above taxation disposition, and this cannot be viewed as a claim which is the object of property right, and the subject matter of the lawsuit in this case shall not be considered as a claim for the purpose of property right, without attaching stamps pursuant to the provisions of the main sentence of Article 2 of the Act on the Stamps Attached to the stamps under Article 3 of the same Act
The ground of appeal No. 2 is examined.
However, since the land lease price determined by the Government pursuant to the Land Taxation Standard Investigation Act or the land lease price determined by the head of Si/Gun pursuant to Article 187-2, (2) through (5) of the Local Tax Act all serve as the basis for calculating the tax base of property and urban planning tax, in order to secure the fairness and fairness of the tax base of property and urban planning tax, it must be registered on both land cadastre and have the taxation administrative agency or taxpayer take a legitimate taxation disposition on the basis of the land cadastre and have him/her fulfill his/her tax liability. Therefore, the decision of the court below ordering the cancellation of the administrative disposition on the same purport is just and the decision of the court below is just, and the provisions of Article 128-2 (2) of the Enforcement Decree of the Local Tax Act on the land cadastre and etc. of the land cadastre are not merely a simple execution order or decoration, and even if it is based on the taxation standard, it cannot be accepted as a separate opinion.
Therefore, the appeal is dismissed without merit. The costs of appeal are assessed against each party. It is so decided as per Disposition by the assent of all participating judges by applying Article 14 of the Administrative Litigation Act, Articles 95 and 89 of the Civil Procedure Act.
Supreme Court Judge Yang Byung-ho (Presiding Judge)