[종합토지세부과처분취소][공1993.11.1.(955),2826]
Where land annexed to a house is owned or owned by several different lots, the method of calculating tax base of aggregate land tax.
The issue of whether land attached to a house is used for the utility and convenience of a building provided for one residential life in light of the actual condition of the use of the relevant land, and the relationship of rights, form of ownership, or number of parcels of the land is unclear. Meanwhile, the land attached to a house of one residential district is subject to a comprehensive taxation of not more than 93 square meters (Si area), or not more than 662 square meters (Special Metropolitan City/Metropolitan City area) based solely on the area, and the land in excess is divided into separate taxation subject to separate taxation. If the land determined as subject to separate taxation is two or more different co-owned land or owners, it is subject to separate taxation pursuant to Article 234-9 (1) of the Local Tax Act, the land determined as subject to separate taxation shall be divided into the area of each co-owner or co-owner, and the land determined as subject to separate taxation shall be included in the tax base for comprehensive aggregate.
Article 234-15 (2) 5 of the Local Tax Act, Article 194-15 (3) 3, and Article 194-17 (1) of the Enforcement Decree of the same Act
Plaintiff 1 and five other plaintiffs' attorneys Park Young-soo, Counsel for the plaintiff-appellant
The head of Dobong-gu Seoul Metropolitan Government
Seoul High Court Decision 92Gu6565 delivered on October 29, 1992
All appeals are dismissed.
The costs of appeal are assessed against the plaintiffs.
We examine the grounds of appeal.
On the first ground for appeal
Comprehensively taking account of the provisions of the main sentence and proviso of Article 234-15 (2) of the Local Tax Act and Articles 234-15 (2) 5, (3) and (4), 234-16 (3) 2, Article 194-14 (1) 2, and Article 194-15 (3) 3 of the Enforcement Decree of the same Act, land excluding those subject to non-taxation or reduction and those subject to separate taxation or separate taxation among all land owned by taxpayers, shall be subject to comprehensive taxation; land annexed to all buildings shall be subject to separate taxation within the scope not exceeding the area calculated by multiplying the applicable double-use area by the applicable double-use area; land annexed to buildings for residential purpose shall be excluded from the subject of separate taxation; Provided, That land annexed to one house located within the Si area shall be subject to separate taxation; and land exceeding 93 square meters (662 square meters in Seoul Special Metropolitan City and Metropolitan Cities) among land attached to the housing located within the Si area shall be subject to separate taxation; and land owned by 161/1/500 square meters in Seoul.
On the second ground for appeal
The issue of land annexed to a house shall be determined by whether it is used for the utility and convenience of a building provided for one residential life in light of the actual condition of the use of the relevant land, and the relationship of rights, form or number of lots of land is unclear. Meanwhile, the land attached to a house shall be classified as the object of separate taxation of the part exceeding 93 square meters (Si area) or 662 square meters (Special Metropolitan City/Metropolitan City area) solely based on the size of the land, and the land shall be divided as the object of separate taxation of the land. As such, in the case of several parcels of land determined as the object of separate taxation of co-owners or co-owners different owners, the land determined as the object of comprehensive aggregate taxation shall be included in the tax base of comprehensive aggregate, and the land determined as the object of separate taxation shall be included in the land determined as the object of separate taxation of each co-owner and co-owner under Article 234-9 (1) of the Local Tax Act, and the object and method of calculating aggregate taxation of aggregate land tax shall not be in conformity with the purpose of taxation of aggregate land tax as well as the object and method of aggregate taxation.
With respect to the third and fourth points
According to the records, since the grade of land ( Address 1 omitted) which was divided from ( Address 1 omitted) to November 1990 is identical to that of ( Address 2 omitted), it cannot be deemed that the grade of land of Dobong-gu Seoul Metropolitan Government ( Address 2 omitted) is mistakenly applied. In addition, the lower court did not impose the aggregate land tax by legal fiction of the plaintiffs' land ownership, but rather imposed the aggregate land tax in accordance with the above legal principles. Thus, there is no reason or reason.
Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.
Justices Choi Jae-ho (Presiding Justice)