[등록세등부과처분취소][공1987.12.1.(813),1723]
The case holding that it does not constitute a registration for acquisition of real estate due to the establishment of a branch under Article 102 (2) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11751 of May 26, 1985).
If the Mutual Savings and Finance Company A acquired in acquiring the Mutual Savings and Finance Company B while using the office of its head office after purchasing or acquiring real estate and paying the registration tax, and transferred the real estate acquired in acquiring the Mutual Savings and Finance Company B to the office building of its head office, and registered the modification of the contents of establishing the branch office in the real estate used as the original office, it cannot be said that it constitutes the registration of real estate acquisition due to the establishment of the branch office under Article 102 (2) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11751, Aug. 26, 1985) subject to heavy taxation.
Article 138 of the Local Tax Act, Article 102 (2) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11751 of August 26, 1985)
Daegu District Court Decision 201Na1448 decided May 1, 201
Head of Jung-gu Seoul Metropolitan City
Daegu High Court Decision 86Gu64 delivered on December 24, 1986
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
As to the Grounds of Appeal:
According to Article 102 (2) of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11751 of Aug. 26, 1985), the term "real estate registration after its establishment, establishment, and transfer", which is subject to taxation of registration tax, means all real estate registration (including registration of acquisition of land for non-business use of a corporation) acquired to use for the business within five years after the establishment, establishment, and transfer of a corporation or a branch office, etc., which is subject to taxation of registration tax, is provided for in Article 138 (1) 3 of the Local Tax Act. Thus, the real estate registration which meets the above requirements, is subject to taxation of real estate among the real estate registration, but real estate registration which is acquired by a corporation for its business, which fails to meet the above requirements, is not subject to heavy taxation under Article 102 (2)
According to the court below's decision, the court below acknowledged that the real estate at issue in this case (hereinafter "real estate in this case") was purchased by the plaintiff and paid registration tax and defense tax, and it was used as the office of the plaintiff's main office from October 6, 1981 to October 6, 1985 to transfer the assets and liabilities of the non-party national mutual savings and finance company (hereinafter "non-party mutual savings and finance company") from the Minister of Finance and Economy under the order of the plaintiff to transfer the assets and liabilities of the non-party national mutual savings and finance company (hereinafter "non-party mutual savings and finance company") to acquire the real estate which had the office of the non-party mutual savings and finance company's main office of the non-party on June 24, 1985, and it was transferred to the office of the plaintiff's main office in this year and registered the change of the establishment of the office of the plaintiff's main office in this case's real estate in this case which was used as the original office. The court below stated that the above decision of this case's acquisition of the real estate in this case should not be cancelled.
Therefore, this appeal is dismissed for lack of reason, and it is so decided as per Disposition by the assent of all participating judges.
Justices Yoon Il-young (Presiding Justice)