Cho Jae-2016-west-785 (Law No. 17, 2016)

Land annexed to a house is included in a house subject to comprehensive real estate holding tax.

Land annexed to housing is included in housing subject to comprehensive real estate holding tax regardless of ownership of housing buildings, so long as the owner of land annexed to housing does not correspond to the owner of the housing, excluding the relevant land.

Articles 2 and 8 of the Comprehensive Real Estate Tax Act

2016Guhap6337 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax

○ Kim

BUBE

March 24, 2017

April 14, 2017

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

On November 25, 2015, the Defendant revoked the imposition of the imposition of the gross real estate tax Xx won and the imposition of the imposition of the special rural development tax Xx won for the Plaintiff in 2015.

.

1. Details of the disposition;

가. 원고는 2015년도 귀속 종합부동산세 과세기준일인 2015. 6. 1. 현재 ◇◇ ◆◆구 ◈◈1동 0-0 대 xx㎡ 중 그 지상 다세대주택의 부속토지에 해당하는 부분인 xx㎡(= ○호 0㎡ + ○호 0㎡ + ○호 0㎡ + ○호 0㎡, 이하 '이 사건 토지'라고 한다)의 소유자로서 그 외에도 ◇◇ ◆◆구 ◈◈1동 0-0 지상의 다세대주택 제○호 등 10개 주택을 소유하고 있다

B. On November 15, 2015, the Defendant imposed the Plaintiff’s aggregate of the published values of the housing, including the instant land, which the Plaintiff owned, on the ground that the aggregate of the published values of the housing exceeds KRW 600 million of the tax base amount under Article 7 of the Comprehensive Real Estate Holding Tax Act (hereinafter “instant taxation disposition”).

C. On February 17, 2016, the Plaintiff filed a petition with the Tax Tribunal for an adjudication on the instant disposition, but was dismissed on May 17, 2016.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1, 2, and 6, the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. Summary of the plaintiff's assertion

In cases where only land attached to a building is owned, and a building on the ground is not owned, it cannot be deemed that the Plaintiff owns a house subject to the comprehensive real estate holding tax. Thus, as long as the Plaintiff did not own a multi-household house on the ground of the instant land as of June 1, 2015, which is the assessment basis date of comprehensive real estate holding tax belonging to the year 2015, the instant land does not constitute a house subject to

Nevertheless, the Defendant, on different premise, imposed the instant disposition including the instant land in the taxable housing subject to taxation, was unlawful.

B. Relevant statutes

The entries in the attached Table-related statutes shall be as follows.

C. Determination

(1) According to the provisions of Acts and subordinate statutes applicable to this case, ① a person liable to pay comprehensive real estate holding tax (the same shall apply to the property tax base date under the Local Tax Act), who is in excess of 600 million won, as a taxpayer of comprehensive real estate holding tax, bears the obligation to pay comprehensive real estate holding tax. ② “Housing which is subject to the comprehensive real estate holding tax,” refers to all or part of a building with a structure where members of a household can carry on an independent residential life for a long time, and land annexed thereto, which is a property tax separate from property tax on the general land and building. ③ Where the owner of a building and appurtenant land of a house who are subject to property tax are different from the owner of a house, the owner of a building and appurtenant land of a house shall be deemed to bear the tax base of comprehensive real estate holding tax at the ratio of the statutory standard value of the building and appurtenant land attached thereto (see Article 2 subparag. 3, 5, Articles 7(1) of the Comprehensive Real Estate Holding Tax Act, Articles 104 and 107 subparag. 2 of the Housing Act.

2) In light of the above relevant statutes and legal principles, it is reasonable to view that the instant land owned by the Plaintiff is included in the housing subject to comprehensive real estate holding tax unless the Plaintiff is a housing holder, regardless of whether the Plaintiff owns a multi-household house on the ground of the instant land, so long as the Plaintiff is excluded from the instant land, it is reasonable to view that the instant land owned by the Plaintiff is included in the housing subject to comprehensive real estate holding tax. Accordingly, the Defendant’s imposition disposition of this case,

3. Conclusion

Therefore, the plaintiff's claim of this case is dismissed as it is without merit. It is so decided as per Disposition.

Relevant statutes

/ Gross Real Estate Tax Act

Article 2 (Definitions)

The definitions of terms used in this Act shall be as follows:

3. The term "housing" means housing defined in subparagraph 3 of Article 104 of the Local Tax Act: Provided, That a villa referred to in Article 13 (3) 1 of the same Act shall be excluded herefrom;

4. The term "land" means land as defined in subparagraph 1 of Article 104 of the Local Tax Act;

5. The term "property tax on housing" means a property tax levied on housing pursuant to Articles 105 and 107 of the Local Tax Act;

6. The term "land property tax" means a property tax levied on land pursuant to Articles 105 and 107 of the Local Tax Act;

Article 3 (Tax Base Date)

The tax base date of comprehensive real estate holding tax shall be the property tax assessment basis date under Article 114 of the Local Tax Act.

Article 7 (Taxpayer)

(1) Any person liable to pay property tax on housing as of the tax base date, whose aggregate of officially announced prices of houses subject to property tax in Korea exceeds 600 million won, shall be liable to pay comprehensive real estate

Article 8 (Tax Base)

(1) The tax base for comprehensive real estate holding tax on housing shall be the amount calculated by multiplying the fair market price ratio prescribed by Presidential Decree within the scope from 60 to 100/100 in consideration of the real estate market situation, financial conditions, etc. by the aggregate amount of publicly notified prices of housing by each taxpayer [in cases of one house owner for one household prescribed by Presidential Decree, in which only one person among members of a household owns the relevant housing as at the date of taxation (hereinafter referred to as "one house owner for one household"), the amount which remains after deducting 600 million won, from such aggregate amount]: Provided, That where the amount is smaller than zero, it shall be

(4) In applying paragraph (1), where a person concurrently owns one house (excluding cases where he/she owns only land annexed to a house) and land annexed to another house (referring to land annexed thereto where the owners of a house and land annexed to such house are different persons), such person shall be deemed one house owner for one household.

【Local Tax Act

§ 104. Definitions

The terms used in relation to property tax shall be defined as follows:

3. The term "housing" means housing stipulated in subparagraph 1 of Article 2 of the Housing Act. In such cases, housing shall be excluded from the scope of land and buildings;

§ 105. Objects of taxation

Objects of taxation of property tax shall be land, buildings, housing, aircraft and ships (hereafter referred to as "property" in this Chapter).

Article 107 (Persons Liable to Pay Tax)

(1) A person who actually owns property as of the tax base date shall be liable to pay property tax: Provided, That in any of the following cases, the following persons shall be deemed a person liable to pay property tax:

1. In cases of public property: With respect to the portion equivalent to such shares (where no shares are indicated, such shares shall be deemed to be equal);

2. Where the owner of a building of a house and land annexed thereto are different: The owner of the portion calculated according to the ratio of the standard market price of the building and land annexed thereto under Article 4 (1) and (2) to the standard market price of the building and land annexed thereto;

/ Housing Act

Article 2 (Definitions)

The terms used in this Act shall be defined as follows:

1. 주택 이란 세대(����)의 구성원이 장기간 독립된 주거생활을 할 수 있는 구조로 된 건축물의 전부 또는 일부 및 그 부속토지를 말하며, 단독주택과 공동주택으로 구분한다. 끝.