Exclusion from a site on which construction is restricted pursuant to subparagraph 215 or 285 of the Seoul Metropolitan Government Public Notice, etc.

applicable to the land

The land of this case, which is below 300 square meters, continues without termination of a construction restriction measure that limits the minimum size of the building site to 500 square meters or more pursuant to Article 215 and Article 285 of the Seoul Special Metropolitan City Public Notice, shall be deemed as the land prohibited from construction by the above construction restriction measure until the restriction measure is mitigated to 200 square meters or more, and it shall be deemed as the land excluded from the public land as long as one year and six months have not elapsed from the date of cancellation of the restriction to the beginning date of payment of property tax.

Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act, Article 78-3 and Article 78 subparagraph 1 (1) (1) of the Enforcement Decree of the Local Tax Act

Supreme Court Decision 83Nu235 delivered on September 13, 1983

[Judgment of the court below]

The head of Yeongdeungpo-gu

Seoul High Court Decision 82Gu195 delivered on January 25, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment below, the court below recognized the land of this case as the minimum of 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act; 78-3, (1) (1) of the Enforcement Rule of the same Act; 260 square meters as of the Seoul Yeongdeungpo-gu as of the starting date of the property tax payment; 30 square meters as of December 31, 1973 as the land without any fixtures; 19 square meters as of December 31, 197, the minimum size of the building site was at least 10 square meters; 1.0 square meters as of May 22, 1978 as of 197; 2.00 square meters as of the above construction site size of the building site; and 9.7 square meters as of December 31, 197, the court below excluded the construction permit of the entire area of the building within the jurisdiction of the Seoul Metropolitan Government as the minimum of 197 square meters.

Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Kim Jung-soo (Presiding Justice) and Lee Jong-young's Lee Jong-young