[취득세부과처분취소][공1997.6.1.(35),1664]
Where registered as a membership golf course but actually used as a joint facility of a membership golf course and a general golf course, the method of calculating the scope of the subject of the acquisition tax.
In light of the purport of the relevant Acts and subordinate statutes that require acquisition tax to be imposed on real estate for a membership golf course, and the details thereof, in cases where a golf course operator concurrently operates a membership golf course and a general golf course, even if it is used as common facilities for a membership golf course and a general golf course pursuant to the provisions of the Enforcement Decree of the Installation and Utilization of Sports Facilities Act, if it is actually used as a membership golf course and a general golf course, the entire facilities shall not be subject to heavy taxation, but it shall be divided in proportion to the subject of heavy taxation and general taxation according to its actual usage (this case shall be limited to only the acquisition tax on the acquisition cost of a golf course, such as a golf course, water level room, building portion for a membership golf course and a general golf course, parking lot, sewage treatment facility, sewage treatment facility, septic tank, small cargo elevator, solar heat facility, reservoir, etc., which are used as common facilities for a membership golf course and a general golf course).
Article 112(2) of the former Local Tax Act (amended by Act No. 4794 of Dec. 22, 1994); Article 84-3(1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 14483 of Dec. 31, 1994); Article 4(2) of the former Enforcement Decree of the Installation and Utilization of Sports Facilities Act (amended by Presidential Decree No. 14284 of Jun. 17, 1994) (see current Article 20)
Tae Young Leisure Co., Ltd.
Yongsan Market (Attorney Yoon Sang-hoon et al., Counsel for the plaintiff-appellant)
Seoul High Court Decision 95Gu8791 delivered on June 26, 1996
The appeal is dismissed. The costs of appeal are assessed against the defendant.
We examine the grounds of appeal.
Article 112 (2) of the former Local Tax Act (amended by Act No. 4794 of Dec. 22, 1994) provides that the acquisition tax rate for golf courses acquired by a golf course, etc. prescribed by Presidential Decree shall be 750/100 of the general tax rate. Article 84-3 (1) 1-2 of the Enforcement Decree of the same Act (amended by Presidential Decree No. 14483 of Dec. 31, 1994) provides that the term " golf course" under Article 112 (2) of the same Act means real estate for membership golf courses subject to registration under Article 4 (2) of the Enforcement Decree of the Installation and Utilization of Sports Facilities Act, which is real estate for membership golf courses and all land and buildings subject to registration. In light of the purport and contents of the relevant Acts and subordinate statutes that require acquisition tax to be imposed only on real estate for membership golf courses, even if a golf course operator concurrently operates a membership golf course, it shall be deemed to be subject to taxation on general golf courses and buildings actually used.
The decision of the court below to the same purport is just, and there is no error of law by misunderstanding the legal principles as to acquisition tax subject to heavy taxation. There is no reason to discuss.
Therefore, the appeal is dismissed and the costs of appeal are assessed against the defendant. It is so decided as per Disposition by the assent of all Justices who reviewed the appeal.
Justices Lee Don-hee (Presiding Justice)