[취득세등부과처분취소][공1997.6.15.(36),1781]
In a case where 4 years have elapsed since the date of acquisition when a housing construction company constructed only a model house, whether such land becomes land for non-business use subject to acquisition tax (affirmative)
Even if a housing construction company constructed and used apartment model houses on land acquired for the purpose of housing construction, the land is not used for housing construction. Thus, if four years have passed since the date of acquisition, the land does not fall under Article 84-4 (4) 10 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 14481 of Dec. 31, 1994) which provides that "land which is not deemed non-business land of the corporation."
Article 112(2) of the Local Tax Act; Article 84-4(4)10 of the former Enforcement Decree of the Local Tax Act (amended by the Presidential Decree No. 14481 of December 31, 1994)
Gangnam Housing Co., Ltd. (Attorney Choi Dong-young, Counsel for the defendant-appellant)
rolling stock market
Seoul High Court Decision 95Gu17634 delivered on January 14, 1997
The appeal is dismissed. The costs of appeal are assessed against the plaintiff.
We examine the grounds of appeal.
1. According to the reasoning of the judgment below, the court below held that even if the plaintiff constructed and used apartment model houses on the land No. 2 of the judgment of the court below, such land is not used for the construction of housing, and it does not fall under Article 84-4 (4) 10 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 14481 of Dec. 31, 1994) stipulating "land which is not deemed non-business land of the corporation". In light of the purport of the relevant provisions, the above judgment of the court below is just and it is not erroneous in the misapprehension of the legal principles as to non-business land of the corporation, and there is no ground for appeal.
2. Therefore, the appeal shall be dismissed, and all costs of appeal shall be assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.
Justices Cho Chang-hun (Presiding Justice)