The meaning of real estate registration of a corporation in a large city subject to heavy registration tax;

The purpose of Article 138 (1) 3 of the Local Tax Act and Article 102 (2) of the Enforcement Decree of the Local Tax Act is to impose heavy taxation on the registration of the acquisition of real estate which a corporation has the fixed property nature used for its business continuously and fixedly in the large city.

Article 138(1)3 of the Local Tax Act (No. 3174, Dec. 28, 1979); Article 102(2) of the Enforcement Decree of the Local Tax Act (Presidential Decree No. 9702, Dec. 31, 1979)

Supreme Court Decision 80Nu98 Decided July 28, 1981, 82Nu42 Decided June 22, 1982, 82Nu132 Decided September 28, 1982

Seoul High Court Decision 201Na1448 delivered on August 1, 201

Attorney Hwang Sung-sung, Counsel for the head of Dongdaemun-gu Seoul Metropolitan Government

Seoul High Court Decision 81Gu602 delivered on June 16, 1982

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal Nos. 1, 2, and 3 (the supplemental appellate brief is subsequent to the submission period, to the extent of supplement in case of supplemental appellate brief) are examined comprehensively.

1. Article 138 (1) 3 of the Local Tax Act (amended by Presidential Decree No. 9702 of Dec. 31, 1979) which enters into force at the time of the instant case provides that "registration of real estate following the establishment of a corporation, the establishment of a branch or a sub-branch, the establishment of a branch or a sub-branch, and the relocation of a branch or a sub-branch into a large city and registration of real estate after the establishment, establishment and relocation shall be five times the tax rates stipulated in Article 131 of the same Act in the case of registration of real estate after the establishment, establishment and relocation." Article 102 (2) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 9702 of Dec. 31, 1979) provides that "The registration of real estate transfer into a main office, a main office, or a sub-branch within a large city shall be made for the purpose of its own establishment, establishment and transfer to a corporation or a sub-branch within the scope of 28 years after the establishment.

2. According to the reasoning of the judgment below, the company is a corporation established on Nov. 21, 1978 for the purpose of its business other than real estate sale business and lease business, and purchased the site from April 9, 1979 to be constructed on its ground under the condition that the first and second floors of the building can be used as gymnasiums, and the first and second floors of the building to be constructed on its ground shall not be constructed on June 2 of the same year, and the third and fourth floors of the building shall not be constructed on their own parts and tools, and the first and fourth floors shall be used for their own use, and the five stories shall not be registered on their principal use from the defendant 7.27. The court below's decision that the first five stories of the building and the fourth five stories of the building shall not be registered on the ground of the second five stories of the building and the fourth five stories of the building and the fourth five stories of the building shall not be registered on the ground of the second five stories of the building, the second five stories of the building and the fourth five stories of the building on its ground.

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

Justices Lee Chang-chul (Presiding Justice)