Enforcement Decree of the Local Tax Act, Article 142 (1) 1-7 (c) of the Enforcement Decree of the Local Tax Act, starting the five-year period

The Enforcement Decree of the Local Tax Act amended as of December 31, 1976 shall enter into force from January 1, 1977, so the five-year period under Article 142 (1) 1-7 (c) of the Enforcement Decree of the Local Tax Act shall be calculated from January 1, 1977 when the above amended Ordinance enters into force.

Enforcement Decree of the Local Tax Act Article 142 (1) 1 and 7

Supreme Court Decision 80Nu219 Decided August 26, 1980, Supreme Court Decision 80Nu154 Decided November 11, 1980

Attorney Cho Jae-Hy et al., Counsel for the defendant

Head of Gwanak-gu Seoul Special Metropolitan City

Seoul High Court Decision 73Gu524 delivered on March 18, 1980

The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal by the Plaintiff’s attorney are examined.

In full view of the evidence at issue, the lower court: (a) determined that: (b) the Plaintiff, a financial institution established under the Banking Act, directly acquired the land for non-business purposes on September 14, 1970; (c) the purpose of which was not to preserve the land for non-business purposes under Article 17 of the Enforcement Decree of the Banking Act; and (d) the Plaintiff’s acquisition of the land for non-business purposes, which was 7 years after the lapse of 1,56,160 won; and (d) the Plaintiff’s acquisition of the land for non-business purposes under Article 17 of the Enforcement Decree of the Banking Act; (e) the Plaintiff’s acquisition of the land for non-business purposes, which was 7 years after the lapse of 1,70 years from the enforcement date of the Act; and (e) the Plaintiff’s acquisition of the land for non-business purposes, which was 17 years from the enforcement date of the Act; and (e) the Plaintiff’s disposal of the land for non-business purposes under Article 147 of the Enforcement Decree of the Banking Act.

However, the Enforcement Decree of the Local Tax Act amended as of December 31, 1976 shall enter into force from January 1, 1977 pursuant to the provisions of Paragraph (1) of the Addenda, so it is reasonable to start the period of five years from the enforcement date of the above Enforcement Decree of the Local Tax Act (see Supreme Court Decisions 80Nu219, 80Nu154, Nov. 11, 1980; 80Nu154, Nov. 11, 1980).

Therefore, as acknowledged by the court below, if the plaintiff acquired a successful bid on September 14, 1970 and sold this land to the non-party 2, etc. on March 17, 1978, the court below held that the defendant's disposition of imposition of heavy taxation cannot be applied in imposing property tax on this case on the non-business property of the corporation pursuant to Article 142 (1) 1 Item 7 (c) of the amended Enforcement Decree of the Local Tax Act, unless there are other circumstances, since the five years have not passed since the period from January 1, 1977, which was the enforcement date of the amended Enforcement Decree of the Local Tax Act (the plaintiff claimed that the land was sold on the condition of dividing it into three years). Thus, the court below erred by misapprehending the legal principles on the interpretation and application of the amended Enforcement Decree of the Local Tax Act, which affected the conclusion of the judgment.

Therefore, the judgment of the court below is not necessary to determine the remaining grounds for appeal, and there are reasonable grounds for appeal pointing this out.

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 on the bench.

Justices Park Tae-hee (Presiding Justice)