(b) Method of determining whether it is the land attached to a high-class house subject to the heavy acquisition tax;

B. Under Article 84-3(2) of the Enforcement Decree of the above Act, the site area of a building refers to the area of land annexed to the building owner which actually contributes for the use of the building. Whether it is a land annexed to a house is determined by the current status and actual conditions at the time of acquisition of the relevant land, regardless of the legal relationship, form of ownership or number of parcels

According to the reasoning of the judgment below, the court below held that the non-party 1 owned a lot of 1,763 square meters and a lot of 661 square meters and a lot of 1,102 square meters and a lot of 1,102 square meters and a lot of 1,102 square meters and a lot of 200 square meters and a lot of 1/5 shares to the plaintiffs who are children on December 7, 1990, since the non-party 1 did not own a lot of 1,763 square meters and a lot of 314.88 square meters and a lot of 661 square meters and a lot of 1,102 square meters and the remaining lot of 1,102 square meters are divided into a lot of land (road 2 omitted) and that the non-party 1 was subject to heavy taxation of acquisition tax on the land of high-class housing as stipulated in Article 84-3 (1) 2 (b) of the Enforcement Decree of the Local Tax Act.

However, the former part of Article 112(2) of the Local Tax Act provides that acquisition tax shall be imposed heavy when acquiring a high-class house prescribed by Presidential Decree, and that high-class house under Article 84-3(1)2 of the Enforcement Decree of the same Act shall be a house falling under any of the following items and its site. (2) "The current market price of the building is more than 662 square meters and the standard market price of the building is more than 15 million won." In light of the purport of the above provision that the owner of a building with a certain scale or larger than a certain scale of residential building intends to restrain excessive provision of land for the use of the building, acquisition tax shall be imposed heavy on the building and its appurtenant land, considering that the building and its appurtenant land are private property attached to the high-class house. On the other hand, since acquisition tax is divided into a high-class house as part of the high-class house property, it is reasonable to see that the owner of the building in question acquires the land separately from the building or part of the land attached to the building site.

As recognized by the court below, a subdivision land is a part in which the above house capacity was achieved, and if it is actually being used as part of the previous land under the management of Nonparty 1 with the exterior of the previous land after subdivision, all the previous land and partitioned land constitute the land annexed to the previous land, and the total area exceeds 662 square meters and the standard market price of the above house exceeds 15 million won. Thus, the instant house and its site constitute the de facto high-class house under Article 84-3 (1) 2 (ii) of the Enforcement Decree of the Local Tax Act. Therefore, the plaintiffs' acquisition of a part of the site among the high-class houses constitutes the "cases of acquiring a part of the high-class house separately" under the latter part of Article 112 (2) of the Local Tax Act, and thus, the court below erred by misapprehending the legal principles of the high-class house under the Local Tax Act. Therefore, this is justified.

Therefore, the judgment of the court below is reversed and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jong-ju (Presiding Justice)