The base date designated under Article 10(2)13 of the Regulation of Tax Reduction and Exemption Act

Article 10 (2) 13 of the Regulation of Tax Reduction and Exemption Act applies not only to cases where a person who first acquired a factory site, building, etc. in order to install a factory pursuant to Article 6 of the Local Industrial Development Act, but also to cases where a person who first acquired a factory site, building, etc. is designated later.

Article 10(2)13 of the former Regulation of Tax Reduction and Exemption Act, Article 6 of the Local Industry Development Act

Honam Electric Industries Corporation

The head of Gwangju City/Gu

The disposition that the Defendant imposed acquisition tax of KRW 32,70,387 on the Plaintiff as of September 10, 1981 shall be revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

(1) 건전지등 제조법인체인 원고가 구 공장부지인 광주시 북구 우산동 540에서 공업장려지구 본촌공단인 같은구 일곡동 758-69 지상 철근콘크리트 스레트공장 1층 12,867.19평방미터, 2층 81.5평방미터, 공장 3,307.20미평방미터(1980. 5. 31. 준공), 같은 창고 1,057.85평방미터, 창고 364평방미터, 변소 12.15평방미터 2개, 무기고 40.50평방미터(1980. 12. 20. 준공)를 취득하였으나 지방공업개발법 제6조 에 따른 입지지정을 1981. 1. 31.에야 받았기 때문에 조세감면규제법 제10조 제2항 제13호 소정 “‥‥‥입지지정을 받은 날로부터 2년내에 취득한 것”이 아니고 따라서 감면대상에서 제외될 것이라는 이유로 피고에 의해 1981. 9. 10.자로 주문기재 취득세가 부과처분된 사실은 당사자간 다툼이 없다.

(2) However, according to Article 10(2) of the Regulation of Tax Reduction and Exemption Act, “The real estate falling under any of the following subparagraphs shall be exempted from acquisition tax.” Article 6 of the Local Industrial Development Act provides that “The real estate acquired for the purpose of use by a person designated for the location under Article 6 of the Local Industrial Development Act within the development zone shall be acquired within two years from the date of its designation.” Article 6 of the Local Industrial Development Act provides that “Any person who intends to install a factory within the development zone shall obtain the designation of the site from the Do governor under the conditions as prescribed by the Presidential Decree.” Article 8(1) of the same Act provides that “Any person who installs a factory within the development zone designated under the provisions of Article 2 and operates the business shall be exempted from taxes under the conditions as prescribed by the Regulation of Tax Reduction and Exemption Act.” Article 36(3) of the Industrial Placement Act provides that “Where he first obtains the designation of the site under the provisions of Article 7(1) of the Local Industrial Development Promotion Act after the establishment of the site within the development zone designated under the Presidential Decree No. 10.

(3) In full view of all the testimony and arguments in Gap evidence 7 (Agreement), Eul evidence 2 (Certificate of Report on Establishment of Factory), evidence 3-1 (Designation of Mine Industrial Complex-Site Designation), 2 (Designation of Location), 5-1 and 2 (Notice of Inspection on Completion of Building) without dispute over the establishment of this case, the plaintiff applied to the Do governor for construction of factory at the same time as the previous Do governor's confirmation of construction completion as the previous 10th 16th 5th 28th 1, 1978 at the time of running the business in 540, Chungcheongnam-dong, Gwangju-dong, Gwangju-dong, Gwangju-dong, the Industrial Encouragement Zone as the first 758-69, the plaintiff's factory site was designated as the previous 13th 1, 1979, and the construction of factory was reported to the Minister of Trade, Industry and Energy pursuant to Article 7 of the Industrial Placement Act on December 9, 1979.

(4) If so, this village Corporation where the plaintiff factory is located shall be designated as a location under Article 6 of the Local Industrial Development Act as stipulated in Article 36 (3) of the Industrial Placement Act, as of December 9, 1979, on which the plaintiff filed a report on the construction of a factory pursuant to Article 7 of the Industrial Placement Act, and as of May 31, 1980 and December 20, 198, within two years from the date, the acquisition tax should be exempted as a matter of course for the plaintiff's factory building which acquired the building within the village Corporation. Thus, the disposition of imposition of acquisition tax by the defendant is unlawful, since the plaintiff's main claim for revocation is justified, and the litigation cost is decided as per Disposition with the losing party's charge.

Judges Yoon-dae (Presiding Judge)