Whether it is appropriate to apply the fair market price ratio of the comprehensive real estate holding tax to the amount equivalent to the property tax deducted when calculating the comprehensive real estate holding tax.

Property tax amount deducted from the amount of comprehensive real estate holding tax, such as housing, shall be calculated according to the formula of "(public notice price - standard amount of taxation) 】 fair market price ratio of property tax 】 property tax rate."

Article 13 of the Gross Real Estate Tax Act

Incheon District Court 2012Guhap2211 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax

AA

BB Director of the Tax Office

o October 8, 2015

october 22, 2015

1. On August 1, 2011, the Defendant’s imposition of comprehensive real estate tax of KRW 92,823,100 against the Plaintiff in 2009 and the imposition of KRW 85,917,760 in excess of KRW 18,564,620 and the imposition of KRW 17,183,550 in excess of the special rural development tax shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

1. Details of the disposition;

A. At the time of June 1, 209, the assessment basis date of comprehensive real estate holding tax in 2209, the Plaintiff owned the land in Nam-gu Incheon Metropolitan City (hereinafter “instant land”).

B. On August 1, 2001, the Defendant imposed comprehensive real estate holding tax on the instant land amounting to KRW 92,823,100 and KRW 18,564,620 on the Plaintiff (hereinafter “instant disposition”).

C. The defendant's gross real estate tax amount under Articles 13 (1) and 14 (3) of the Gross Real Estate Tax Act

§ 5-3 of the Enforcement Decree of the Gross Real Estate Tax Act in calculating the amount of property deducted;

subject to general aggregate taxation under paragraph (1) shall be re-divided to the tax base subject to general aggregate taxation.

The amount equivalent to property tax calculated by the standard tax rate for global real estate tax shall be in attached Form 3 of the Enforcement Rule of the Comprehensive Real Estate Tax

Of them, "(public notice price - tax base amount) in accordance with the preparation guidelines 】 fair market price ratio of comprehensive real estate holding tax 】

The fair market price ratio of the property tax 】 property tax rate 】 and the gross real estate tax amount is calculated when calculating the gross real estate tax amount.

The amount of property tax to be deducted was calculated as KRW 27,621,328.

D. The plaintiff is dissatisfied with the disposition of this case and filed a request for a trial with the Tax Tribunal.

However, it was decided on April 9, 2012.

[Reasons for Recognition] Facts without dispute, Gap evidence 1-1, 2, 2-2-1, 2, 3-3, 4, Eul evidence 1, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

In calculating the amount of property tax deducted from the amount of comprehensive real estate holding tax, the defendant deducted only the amount of property tax imposed on the portion subject to the comprehensive real estate holding tax in accordance with the calculation method in attached Form 3 of the Enforcement Rule of the Comprehensive Real Estate Holding Tax Act by the fair market price ratio of the comprehensive real estate holding tax, and did not deduct the remaining amount of tax. Therefore, the portion on which the comprehensive real estate holding tax was imposed without

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

1) Article 5-3(1) of the Enforcement Decree of the Gross Real Estate Tax Act provides that the amount of tax imposed as property tax on the land subject to general aggregate taxation shall be an amount calculated respectively in accordance with the formula of the amount equivalent to the property tax calculated as the standard tax on the land subject to general aggregate taxation 】 the amount equivalent to the property tax calculated as the standard tax on the property subject to general aggregate taxation ± the amount equivalent to the property tax calculated as the standard tax on the property subject to general aggregate taxation ± the amount equivalent to the property tax calculated as the standard tax on the property subject to general aggregate taxation / (hereinafter “instant formula in the Enforcement Decree”). The purport is to deduct the amount of property tax imposed overlapping with the general aggregate real estate tax on the portion exceeding the amount subject to comprehensive aggregate taxation. Accordingly,

The amount of property tax on the portion exceeding the standard amount of taxation of the comprehensive real estate holding tax is calculated based on the formula of "(public notice price - the standard amount of taxation) 】 the amount of comprehensive real estate holding tax on the same portion is calculated based on the formula of "fair market price ratio of the comprehensive real estate holding tax" x "fair market price ratio of the comprehensive real estate holding tax" x (public notice price - the standard amount of taxation - the standard amount of taxation). However, since this two amounts refer to the portion on which property tax and the comprehensive real estate holding tax are imposed respectively for the portion of "public notice price - the standard amount of taxation - the fair market price of the comprehensive real estate holding tax x the same (public notice price - the standard amount of taxation - the fair market price of the comprehensive real estate holding tax) x the portion on which property tax is imposed duplicate. In addition, this part is not necessary to consider when calculating the amount of property tax deducted on the ground that the comprehensive real estate holding tax is imposed.

In full view of these points, the amount of property tax to be deducted under the instant formula in the Enforcement Decree shall be calculated by the formula of "(public notice price - the amount of tax base) 】 the smaller of the fair market value ratio of property tax and comprehensive real estate holding tax 】 the property tax rate 】 the property tax rate. Therefore, in cases of comprehensive real estate holding tax in 2012, the amount of property tax to be deducted from the amount of comprehensive real estate holding tax, such as housing (amount of taxation - the amount of property tax) 】 the fair market value ratio of property tax 】 the property tax rate 】 the property tax rate (see Supreme Court Decision 2012Du2986, Jun. 23, 2015).

2) According to the statements in Gap evidence Nos. 3 and 4, the publicly notified price of the land of this case in 2009 is KRW 10,364,760,000, and the tax base amount is KRW 5800,000,000, can be recognized. Accordingly, on the basis of this, the gross real estate tax and the special tax for farming and fishing villages in 2009 are calculated as follows.

(1) Tax base of comprehensive real estate holding tax: 7,891,808,000 won [(10,364,760,000 won - 500,000,000 won]

(2) The amount of comprehensive real estate holding tax before deducting the amount of property tax: 124,086,160 bank.

(3) The amount of property tax to be deducted: 34,526,660 won [= (10,364,760,000 won - 500,000,000 won] x 0.7 x 0.5% of the property tax rate];

(4) Gross real estate tax amount: 89,559,500 won (B-3)

(5) Special rural development tax: 17,911,900 won (4) x 0.2

3) According to the above calculation of comprehensive real estate holding tax and special rural development tax, the portion exceeding 17,183,550 won out of the imposition disposition of comprehensive gross real estate holding tax and special rural development tax imposed by the Defendant on the land of this case, which is 85,917,760 won among the imposition disposition of comprehensive gross real estate holding tax and the amount of such comprehensive real estate holding tax imposed by the Defendant on the land of this case, shall be revoked.

3. Conclusion

The plaintiff's claim of this case is reasonable, and it is so decided as per Disposition.