[재산세부과처분취소][집34(1)특,335;공1986.5.15.(776),723]
Whether the land used by such person for the repair business of machinery and equipment constitutes the land subject to exclusion from the public land stipulated in Article 78-3 subparagraph 5 (1) of the former Enforcement Rule of the Local Tax Act (amended by Ordinance of the Ministry of Home Affairs No. 414, May 12, 1984).
Article 78-3 (1) 5 (1) of the former Enforcement Rule of the Local Tax Act (amended by Ordinance of the Ministry of Home Affairs No. 414, May 12, 1984) is used as a manufacturing place of block, earth pipes, and other stone materials, except for the case of tax exemption under the Value-Added Tax Act and other related Acts and subordinate statutes, since the land with the value-added tax payment for the immediately preceding half of the period is excluded from the public land, the land which the person leases to another person for the operation of machinery and equipment does not constitute the land subject to
Article 142 (1) 1 (6) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11399 of April 6, 1984), Article 78 of the former Enforcement Rule of the Local Tax Act (amended by Ordinance of the Ministry of Home Affairs No. 414 of May 12, 1984)
Plaintiff
The head of Dongjak-gu
Seoul High Court Decision 85Gu145 delivered on November 26, 1985
The appeal is dismissed.
The costs of appeal are assessed against the plaintiff.
The grounds of appeal are examined.
With respect to No. 1:
Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act (amended by the Presidential Decree No. 11399, Apr. 6, 1984) which applies to this case provides that land without ground settlement (any building prescribed by the Ordinance of the Ministry of Home Affairs shall not be considered as ground settlement) as a site, factory site, school site, and miscellaneous land within an area prescribed by the Ordinance of the Ministry of Home Affairs as of the date the property tax payment period commences, and Article 78-3 (1) 5 (1) (amended by the Ordinance of the Ministry of Home Affairs No. 414, May 12, 1984) of the Enforcement Rule of the Local Tax Act (amended by the Ordinance of the Ministry of Home Affairs No. 414, May 12, 1984) provides that land used as a manufacturing place, such as blocks, Saturdays, and stone, which is used as a manufacturing place, and thus excluded from the imposition of the value-added tax without taxation under the provisions of the Value-Added Tax Act and other related Acts.
With respect to the second ground:
In light of the above, it cannot be deemed that there is a permit in violation of the rules of evidence, such as a theory of lawsuit, in that it is apparent that the buildings listed in Gap evidence 10-1 and 2 are buildings recognized as above-ground fixtures on the land listed in the second list as indicated in the judgment of the court below (345.95 square meters), and that there are more buildings with the remainder of 232.39 square meters.
Therefore, the appeal is 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.
Justices Yoon Il-young (Presiding Justice) Gangwon-young Kim Young-ju