Whether there is a retroactive effect of the revision of the land grade that ex officio has re-determined in order to correct the change of the land grade that has lost adjacent similar land and right type.

If a person who has the right to set and revise the land grade does not re-revision the land grade on the ground that the land category, dignity, or circumstances have significantly changed after the determination or adjustment of the grade of the land in question pursuant to Article 80-2 (2) of the Enforcement Decree of the Local Tax Act, but instead re-revision the land grade by ex officio on the ground that the previous grade adjustment was made for the loss of adjacent land similar to the previous land and the land type, such change of land grade shall be retroactively effective.

Enforcement Decree of the Local Tax Act Article 80-2

Supreme Court Decision 84Nu514 Delivered on October 23, 1984

Plaintiff’s Attorney Lee Jae-soo

Head of Sungbuk Tax Office

Seoul High Court Decision 86Gu342 delivered on December 22, 1986

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

We examine the grounds of appeal.

If a person having the right to establish and modify a land grade 1 pursuant to Article 80-2(2) of the Enforcement Decree of the Local Tax Act, and the land grade 1 is not re-revision for the reason that the land category or circumstances significantly change, but re-revision for the reasons that the previous grade was lost, then such alteration shall be considered to have retroactive effect (see Supreme Court Decision 84Nu514, Oct. 23, 1984). According to the records and the judgment of the court below, the land of this case was subject to new construction, new construction, sale, and subsequent alteration of new class 1 to the land of this case under the Building Act. The new class 1 to the new class 1 to the new class 1 to the new class 1 to the new class 1 to the new class 1 to the new class 3 to the new class 1 to the new class 1 to the new class 4 to the land of this case (as for the new class 1 to the new class 1 to the new class 6 class 1 to the new class 1 to the new class 1 to the new class 1 to the land of this case.

Therefore, the judgment of the court below, which rejected the plaintiff's claim from the view that the above change of land grade only has effect in the future, cannot be said to have committed an unlawful act of misunderstanding the legal principles as to the validity of the change of land grade, and it is obvious that this violation affected the judgment, and therefore, it is reasonable to discuss

Therefore, the judgment of the court below is reversed and the case is remanded to the Seoul High Court. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yoon Yoon-hee (Presiding Justice)