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대법원 2015.06.23 2012두23334
종합부동산세부과처분등취소
Text

The judgment below is reversed and the case is remanded to Seoul High Court.

Reasons

The grounds of appeal are examined.

1.(a)

Articles 9(3), 14(3), and 14(6) of the former Gross Real Estate Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provide that the amount of property tax imposed on the relevant taxable housing, etc. shall be deducted from the amount of comprehensive real estate holding tax on housing, the amount of comprehensive real estate holding tax on land, and the amount of comprehensive real estate holding tax on land, etc. (hereinafter referred to as “house, etc.”) separately aggregate tax on land, etc.

B. citing the reasoning of the judgment of the court of first instance, the court below acknowledged the fact that the Defendants imposed comprehensive real estate tax and special rural development tax on the relevant Plaintiffs including housing in 2009 as stated in the attached Form 1 of the judgment of the court below, and calculated each amount of property tax to be deducted from the amount of comprehensive real estate holding tax, such as housing, etc. (hereinafter "each disposition of this case") on the date of each disposition listed in the attached Table 5 through 9 of the same list by rejecting the request for reduction and correction (hereinafter "each disposition of this case"). Article 5 (2) of the Enforcement Rule of the former Gross Real Estate Holding Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 102 of September 23, 2009) of the former Enforcement Rule of the Comprehensive Real Estate Holding Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 102 of the attached Form 3) 】 "the fair market value of comprehensive real estate holding tax 】 the fair market value

Furthermore, the lower court: (a) Article 4-2 and Article 5-3(1) and (2) of the former Enforcement Decree of the Gross Real Estate Tax Act (amended by Presidential Decree No. 22813, Mar. 31, 201; hereinafter the same) impose the “tax amount imposed as property tax on housing, etc. deducted from the amount of comprehensive real estate holding tax on housing, etc.” as property tax on housing, etc. ¡¿ (total amount of tax imposed as property tax on housing, etc.)

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