Where a housing construction corporation installs and sells buildings, etc. for other purposes the area of which is larger than that of the housing on the same lot number, whether special surtax is imposed on the whole

Where a housing constructor has installed a part of a building for other purposes, such as a store, etc., or installed and sold a house for other purposes on the same lot number, he/she shall be subject to special surtax by treating the whole building as a building for other purposes, if the area of the building for other purposes is larger than

Article 59-2 of the Corporate Tax Act, Articles 33 and 124-3 of the Enforcement Decree of the Corporate Tax Act

Do Construction Corporation

The director of Busan District Office

The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

The disposition of imposition of KRW 6,019,407 and KRW 1,313,324 of the special surtax and the defense tax of KRW 1,818,02, which the Defendant imposed on the Plaintiff as of June 4, 1985 on the Plaintiff as of June 4, 1985, shall be revoked, respectively.

Litigation costs shall be borne by the defendant.

During the business year of 1984 (from January 1 to December 31, 1984), the Plaintiff newly built 1,2,332,608 and 493.82, 3,4,5 apartment buildings (house) of 479.26 square meters (house of this case) on the third ground of 486-3, Nam-gu, Busan, Nam-gu, Busan, for sale in lots and unit of five-story apartment buildings (house of this case at the following) and filed a report on the tax base and tax amount for the business year of 1984 pursuant to Article 59-2 of the Corporate Tax Act and Article 124-3(6) of the Enforcement Decree of the Corporate Tax Act, but did not pay the reported tax amount, the Defendant did not have any dispute between the parties concerned over additional tax and additional tax (tax amount of KRW 8,332,608 and 181,02,020,00.

Therefore, the plaintiff's initial return also argues that the defendant's tax base was wrong, 124-3 (6) of the Enforcement Decree of the Corporate Tax Act x 20, where a building for other purposes, such as a store, etc., exists in the same lot number, or where a building for other purposes is installed, the whole house area is equal to or larger than that of the building for other purposes, and if it is smaller than that of the whole building, the whole building of this case is regarded as a house. Since the whole house area of this case is smaller than that of the entire house area, the plaintiff reported the tax base and its tax amount as the whole building of this case as the commercial building, 124-3 (6) of the above Enforcement Decree of the Corporate Tax Act / 10, 200, 200, 30,000, 30,000,000,000,000,000,000,00,000,00,000,00.

According to Article 59-2 (1) of the Corporate Tax Act, the tax base of special surtax shall be the gains on transfer from the transfer of the rights to the land, building and real estate prescribed by the Presidential Decree. In the case of newly constructing and selling houses under Article 124-3 (5) of the Enforcement Decree of the same Act, the land within 10 times the size of the building fixed on the house and the land attached to the house shall be excluded from the land stipulated in paragraphs (1) and (3). In the case of paragraph (5) of the Enforcement Decree of the same Act, where there are buildings for other purposes, such as stores, etc. in the part of the building, or where there are buildings for other purposes such as the same lot number, the area of the house is equal to or greater than that of the building for other purposes, and if it is smaller than that of the building, the total floor area of the building in the case of the building in this case shall be equal to or smaller than that of the building in 493.82, the total floor area of the building in this case shall be equal to 479.

However, because the area of a house is smaller than or equal to the area other than a house, a building other than a house does not regard it as a house, as prescribed by the Corporate Tax Act, the provisions of Article 15 of the Enforcement Decree of the Income Tax Act does not regard it as a house. In addition, in the case of the same area of a building other than a house and a building other than a house, the provisions of Article 124-3 of the Enforcement Decree of the Corporate Tax Act does not regard it as a house, and the provisions of Article 124-3 of the Enforcement Decree of the Corporate Tax Act does not regard

In this case, the housing shall include the land appurtenant thereto, which does not exceed 10 times the area on which the building is fixed. According to the provision of paragraph (3) of the same Article, in the case of paragraph (2) of the same Article, where a building for other purposes, such as commercial stores, stores, etc., has been installed in the part of the housing, or where a building for other purposes has been installed on the same lot number, if the area of the housing is equal to or larger than that of the building for other purposes, the entire housing shall be deemed a house, and if the area of the housing is smaller than that of the building for other purposes, the entire housing shall not be deemed a house, and if the area of the housing is smaller than or greater than that of the store for other purposes, the entire housing area shall be deemed a house, and in light of the purport of the provision adding special surtax, it is clear that the transfer of the

If so, the plaintiff's claim of this case is no longer necessary to examine it, and it is dismissed. It is so decided as per Disposition with the plaintiff's charge as the losing party.

Judges Shin Sung-si (Presiding Judge)