beta
Text
The judgment below
The part against the plaintiff is reversed, and that part of the case is remanded to the Daejeon High Court.
The defendant.
Reasons
The grounds of appeal are examined.
1. Plaintiff’s ground of appeal
A. Article 11(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 13637, Dec. 29, 2015; hereinafter the same) (hereinafter “instant provision”) provides that “in the case of real estate acquired by an agricultural corporation to use directly for farming, distribution, and processing, to support and encourage the operation of agricultural corporations, property tax shall be reduced by 50/10 on real estate used directly for the relevant purpose as of the tax base date.”
In full view of the legislative intent, language and text, structure of relevant provisions, etc., it is reasonable to deem that 50/100 of the property tax is reduced in cases where an agricultural corporation uses part of its owned land directly for farming as of the property tax assessment basis date in accordance with the provisions of this case.
1) Property tax is imposed by recognizing the capacity to pay taxes on the land, etc. owned by it, and each year arises independently during the possession of the relevant land, and the tax base should be independently classified according to the current status or actual use status as of the tax base date each year. (2) Article 178 Subparag. 1 of the former Restriction of Special Local Taxation Act provides that “where a portion of the land is not used directly for the relevant purpose without justifiable grounds by the time one year passes from the date of acquisition thereof when applying reduction or exemption of real estate, acquisition tax on the relevant portion shall be additionally collected.” There is no reason to view such reduction or exemption of acquisition tax on the land as
3. Article 22 (2) of the former Restriction of Special Local Taxation Act, etc. shall be exempted from property tax on real estate used directly by a social welfare foundation, etc. for the relevant business as of the tax base date, and some of the relevant property