과세기준일 현재 건축 중인 토지 또는 농지로 볼 수 없어 종합합산대상 토지에 해당함.[국승]
Suwon District Court 2014Guhap145 ( October 22, 2014)
Land subject to general aggregate because it cannot be deemed land or farmland being constructed as of the tax base date, shall be deemed land subject to general aggregate.
Since construction permission cannot be deemed to have been actually used for farming because it does not correspond to land under construction due to cancellation of construction permission, it does not constitute land subject to general aggregate taxation.
2014Nu69077 Revocation of the disposition of revocation of comprehensive real estate holding tax
IsaA
Head of Sungnam Tax Office
October 22, 2014
May 8, 2015
May 29, 2015
1. The plaintiff's appeal is dismissed.
2. The costs of appeal shall be borne by the Plaintiff.
The judgment of the first instance court shall be revoked. On November 16, 2012, the Defendant revoked the disposition of imposition of KRW 46,243,412 out of KRW 66,79,50 of the comprehensive real estate holding tax against the Plaintiff on November 16, 2012.
1. Quotation of the reasons for the judgment of the first instance;
The reasoning of the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance, except for adding the following matters to the reasoning of the judgment of the court of first instance, and thus, it is acceptable in accordance with Article 8(2) of the Administrative Litigation Act and Article
(1) On the 5th page 16, "no reason" shall be added to "(It is difficult to see that the land in this case falls under the land annexed to a building (building for factory, garage, bonded warehouse, etc.) subject to separate aggregate under Article 106 (1) 2 of the Local Tax Act and Article 101 (1) of the Enforcement Decree of the same Act as the new site for detached house".
② On the 6th page 10, “the fact that the Plaintiff had completed the instant tax assessment,” the following points: (a) it is difficult to view the remainder of the portion not actually cultivated as having been abandoned without any management in preparation for the future construction work after obtaining the construction permit; and (b) it is difficult to regard the Plaintiff as temporary suspension of business as having been abandoned in preparation for the future construction work; and (c) it is all determined that the entire land was classified as farmland subject to separate taxation at the time of imposing property tax for the year 2013 as farmland subject to separate taxation since the tax base date.”
2. Conclusion
Therefore, the plaintiff's appeal is dismissed as it is without merit, and it is so decided as per Disposition.
(c)