Real Estate registration and heavy taxation made with a successful bid of existing factory

According to Article 138 (1) 4 of the Local Tax Act (amended by Act No. 3488 of Dec. 31, 1981), since Article 138 (1) 3 of the same Act provides that a heavy taxation shall be imposed on real estate registration following the establishment of a corporation in a large city, the establishment of a branch office or a branch office in a large city, and the transfer of a corporation's head office, a branch office or a branch office in a large city into a large city, and the establishment of a real estate and a general real estate registration other than a factory in the real estate registration after the transfer of the establishment, shall be interpreted as a heavy taxation. According to Articles 102 (3) and 84-2 (2) of the Enforcement Decree of the same Act, the new establishment or extension of a factory referred to in Article 138 (1) 4 of the same Act shall be excluded from the acquisition by succession of a factory, the relocation of a factory in the large city, or the change of business type of a factory in the large city.

Article 138 (1) 3 of the Local Tax Act, Article 138 (1) 4 of the Local Tax Act, Article 102 (3) and Article 84-2 (2) of the Enforcement Decree of the Local Tax Act

Attorney Lee Sang-hoon et al., Counsel for the plaintiff-appellant

Attorney Kim Jae-soo, Counsel for the defendant-appellant

Daegu High Court Decision 81Gu53 delivered on September 29, 1981

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

The grounds of appeal by the Plaintiff (to the extent of supplement in case of supplemental appellate brief) are examined.

1. According to the reasoning of the judgment below, the court below affirmed that the plaintiff company's disposal of 197-2, 77-2, 861, and 1-2, 680, 480, 1980, 1980, 37-2, 77, 1980, 190, 370, 1980, 300, 190, 3000, 196, 3000, 1966, 1966, 197, 196, 300, 138, 138, 138, 138, 138, 138, 138, 1, 2 of the Local Tax Act, which had been imposed on the plaintiff company's establishment or transfer of a new real estate in accordance with the Act on the Registration of Real Estate newly established by the defendant's new establishment or transfer of a new real estate in a large City.

2. However, Article 138 (1) 4 of the Local Tax Act, which was in force at the time of the instant case (amended by Act No. 3488 of Dec. 31, 1981), provides that real estate registration is imposed on the establishment of a factory in a large city due to the establishment of a new factory in a large city, the establishment of a new branch office or a branch office, and the relocation of a new factory in a large city into a new site for the establishment, establishment, establishment, and relocation of a new real estate registration and general real estate registration other than real estate registration taxes in a factory after relocation, should be interpreted as heavy taxation. Meanwhile, Article 102 (3) and Article 84-2 (2) of the same Act (amended by Presidential Decree No. 1063 of Dec. 31, 1981), which had been in force at the time of the instant case, provides that the court below's decision that the new establishment of a new factory in a new site or factory succession of a new factory in a large city is legitimate.

3. Therefore, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Lee Jong-soo (Presiding Justice)