[양도소득세부과처분취소][집29(3)특,17;공1981.11.15.(668) 14388]
Whether the head of a tax office has violated the disposition of imposition of capital gains tax by recognizing the grade of non-grade land as the class of neighboring land pursuant to Article 80-2 of the Enforcement Decree of the Local Tax Act
Article 80-2 of the Enforcement Decree of the Local Tax Act provides that the head of a Si/Gun/Gu may not apply the grade of the non-grade land to his/her own discretion as a rule when he/she determines or modifies the grade of land. Therefore, the disposition imposing capital gains tax by recognizing the grade of the non-grade land as the class of neighboring land
Article 80-2 of the Enforcement Decree of the Local Tax Act; Article 1 of the Administrative Litigation Act; Article 23 of the Income Tax Act; Article 170 of the Enforcement Decree thereof.
[Judgment of the court below]
The director of the Suwon District Office shall transfer the litigation performers, Kim Jong-chul
Seoul High Court Decision 79Gu588 delivered on July 8, 1980
The appeal is dismissed.
The costs of appeal shall be borne by the defendant.
The grounds of appeal by the defendant litigant are examined.
The court below affirmed the decision of the court below that the defendant's disposition of this case was unlawful as it did not err in the misapprehension of legal principles, since Article 80-2 of the Enforcement Decree of the Local Tax Act was based on the provision of "the standard market price of real estate in 1977" in Article 80-2 of the Enforcement Decree of the Local Tax Act, since the plaintiff was granted permission to occupy and use a part of a river site which is impossible to cultivate and transferred its right to the non-party on December 5, 1975 after receiving KRW 250,00 for the premium, although the above land was of non-grade 27 at the time of acquiring the above land, the defendant recognized the above transfer as class 43 at the time of transfer as class 27 for the above transfer, and the defendant applied the above land class in accordance with the provision of "the standard market price of real estate in 1977". Thus, the provision of Article 80-2 of the Enforcement Decree of the Local Tax Act as a rule when the head of Si/Gun determines or modifies the land class.
Therefore, the appeal is dismissed, and the costs of the 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 Jeon Soo-hee (Presiding Justice)