재산세등부과처분취소
1. Revocation of the first instance judgment.
2. Property tax assessed against the Plaintiff on January 10, 2014, KRW 38,119,990, and local education tax.
1. The reasoning of the judgment of the court of first instance cited in this case is as stated in the reasoning of the judgment of the court of first instance, except when using not more than 7 pages of the judgment of the court of first instance as follows. Thus, this shall be cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.
2. Determination
A. Property tax imposed on land is divided into aggregate taxation subject to general aggregate taxation, separate taxation subject to separate taxation, and separate taxation subject to taxation (Article 106(1) of the Local Tax Act prior to amendment by Act No. 12153, Jan. 1, 2014); land annexed to a specific building shall be subject to the tax rate lower than that of general aggregate taxation subject to separate taxation (Articles 106(1)2(a), 111(1)1(b), and 113(1)2 of the Local Tax Act; and the Enforcement Decree of the Local Tax Act enacted upon delegation by the Local Tax Act shall include not only the buildings completed in the land annexed to the building subject to separate aggregate taxation, but also the land annexed to the building under construction, which has been suspended for at least six months as of the tax base date without justifiable grounds.
Article 101(1)2 and Article 103(1) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 24425, Mar. 23, 2013; hereinafter “Enforcement Decree of the Local Tax Act”) have been subsequently amended, but this is also the same as the current Act and subordinate statutes. Here, the term “building under construction” refers to a building under construction by starting construction works as of the tax base date.
Although it is not only when a simple preparatory work necessary for the commencement of construction is being performed, if it can be deemed that the new construction of a building was actually performed at that time when the construction of a building is performed, as well as when the construction for the construction of a new building is commenced, such as the excavation of the ground or the construction of a structure, if it is essential for the construction of a new building to do so.
Supreme Court Decision 201Da1448 delivered on September 26, 1995