Whether the subject of acquisition tax is the case where co-owners on the register of co-owners on the register of co-ownership have completed the share transfer registration based on the termination of title trust in order to resolve the mutual title trust relationship among co-owners (affirmative)

Since the acquisition of real estate subject to acquisition tax pursuant to Article 105 (1) of the former Local Tax Act (amended by Act No. 6060 of Dec. 28, 1999) includes all cases of acquisition of real estate through the form of transfer of ownership as a matter of principle, it also constitutes a case where the registration of ownership transfer is completed due to the termination of title trust. Furthermore, even if co-owners on the register of the so-called sectionally owned co-ownership relation, which acquired a specific part of land and completed the registration of ownership transfer for the whole land for convenience, have completed the registration of ownership transfer due to the termination of title trust in order to solve the mutual title trust relationship between co-owners, it is not a case of acquisition due to the division of co-ownership right under Article 110 subparagraph 4 of the same Act, which provides that

Subparagraph 8 of Article 104, Article 105(1), and Article 110 subparag. 4 of the former Local Tax Act (amended by Act No. 6060 of Dec. 28, 199)

Supreme Court Decision 88Nu8098 delivered on March 28, 1989 (Gong1989, 700) Supreme Court Decision 89Nu3489 delivered on March 9, 1990 (Gong1990, 902) Supreme Court Decision 90Nu8114 delivered on June 11, 1991 (Gong1991, 1943), Supreme Court Decision 91Nu10411 delivered on May 12, 1992 (Gong192, 1910), Supreme Court Decision 98Da12171 delivered on September 3, 199 (Gong199Ha, 2010)

Plaintiff

Incheon Metropolitan City Vindication-gun;

Seoul High Court Decision 2001Nu10105 delivered on January 17, 2002

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

Since the acquisition of real estate subject to acquisition tax pursuant to Article 105 (1) of the former Local Tax Act (amended by Act No. 6060 of Dec. 28, 1999) includes all cases of real estate acquisition through the form of transfer of ownership as a matter of principle, it also constitutes a case where the registration of ownership transfer is completed due to the cancellation of title trust. Moreover, even if a co-owner on the register of the so-called sectionally owned co-ownership relation, which acquired a specific part of land and completed the registration of ownership transfer for the whole land for convenience, completes the registration of ownership transfer due to the cancellation of title trust for the purpose of resolving the mutual title trust relationship among co-owners, it does not constitute "acquisition due to the division of co-ownership right under Article 110 subparagraph 4 of the same Local Tax Act, which provides that the subject of acquisition tax exemption is limited (see Supreme Court Decision 91Nu10411, May 12, 192).

The court below held that the disposition of this case by the defendant, which imposed the acquisition tax and special tax for rural development, is legitimate, since the plaintiff's share acquisition does not constitute "acquisition due to the division of co-ownership under Article 110 Item 4 of the Local Tax Act" as long as the registration of ownership transfer is completed under the name of the plaintiff on the ground that other inheritors' share in part of the land divided from the land of this case, the ownership transfer registration of which was completed due to the inheritance of all inheritors including the plaintiff, was completed due to the transfer of ownership due to the transfer of title, since the plaintiff's share acquisition does not fall under "acquisition due to the division of co-ownership" under Article 1

Therefore, the appeal shall be dismissed, and the costs of the lawsuit shall be borne, and it is so decided as per Disposition.

Justices Zwon (Presiding Justice)