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 former Gross Real Estate Tax Base Act

2013Guhap4174 Global income and revocation of disposition, etc.

○ Construction

○ Head of tax office

October 8, 2015

October 22, 2015

1. On November 16, 2012, the part exceeding KRW 3,828,423 of the imposition disposition of comprehensive real estate holding tax for the Plaintiff in 2012 and the part exceeding KRW 765,684 of the imposition disposition of KRW 5,615,020 and the special rural development tax and the part exceeding KRW 1,123,00 of the imposition disposition of KRW 1,684 shall be revoked.

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

The same shall apply to the order of the Gu office.

1. Details of the disposition;

A. As of June 1, 2012, the assessment basis date of comprehensive real estate holding tax in 2012, the Plaintiff owned ○○○-dong ○○○-dong (hereinafter “instant land”).

B. On November 22, 2012, the Defendant imposed 5,615,020 won of the comprehensive real estate holding tax on the instant land and 1,123,000 won of the special rural development tax (hereinafter “instant disposition”). In calculating the amount of the comprehensive real estate holding tax pursuant to Articles 13(1) and 14(3) of the Comprehensive Real Estate Holding Tax Act, the Defendant calculated the amount of the property tax deducted in calculating the amount of the comprehensive real estate holding tax pursuant to Article 13(1) and 14(3) of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act, “the amount equivalent to the property tax calculated by the standard tax rate of the property tax on the amount of the land subject to general aggregate real estate holding tax, which is the general aggregate real estate holding tax, according to the method of preparation in attached Form 3 of the Enforcement Rule of the Comprehensive Real Estate Holding Tax Act, and calculated the amount of the property tax to be deducted by the amount of the comprehensive real estate holding tax by 7,164,388 won.

D. The Plaintiff filed an objection against the instant disposition and filed an appeal with the Tax Tribunal, but was dismissed on September 16, 2013.

[Ground of 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;

Attached Form 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 rate for the property tax on the land subject to general aggregate taxation" 】 the amount equivalent to the property tax calculated as the standard tax rate for the property tax on the land subject to general aggregate taxation ± the amount equivalent to the property tax calculated as the standard tax rate for the property tax on the land subject to general aggregate taxation ± the amount equivalent to the property tax calculated as the standard tax rate for the property tax on the land subject to general aggregate taxation / (hereinafter referred to as "the formula in the Enforcement Decree of this case"). The purpose is to deduct the amount exceeding the

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 "(public notice price - the standard amount of taxation) 】 the fair market price ratio of the comprehensive real estate holding tax x the formula of "the fair market price ratio of the comprehensive real estate holding tax." However, this two amounts refer to the portion on which the 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 standard amount of taxation - the amount of taxation) x the same (public notice price - the standard amount of taxation - the fair market price ratio of the comprehensive real estate holding tax x the portion on which the property tax is imposed concurrently. In addition, the portion excluded from the tax base of the comprehensive real estate holding

It is not necessary to consider this part in calculating the amount of property tax to be deducted on the ground that the tax is imposed.

In full view of these points, the amount of property tax to be deducted under the formula of the Enforcement Decree of this case shall be calculated by the formula of "(public price - the standard amount of taxation) 】 the smaller of the fair market price ratio of property tax and comprehensive real estate holding tax 】 the property tax rate. Therefore, in cases of comprehensive real estate holding tax in 2012 where the fair market price ratio (70/10) is less than the fair market price ratio of comprehensive real estate holding tax (80/100), the amount of property tax to be deducted from the amount of comprehensive real estate holding tax, such as housing - the fair market price ratio 】 the fair market price ratio of property x the property tax rate x the property tax rate (see Supreme Court Decision 2012Du2986, Jun. 23, 2015) 3 and 4, according to each entry of evidence No. 2012,190,350,000 won, the amount of property tax in this case can be calculated based on the formula of comprehensive real estate holding tax in this case 2000,000.

(a) Tax base of comprehensive real estate holding tax: 2,52,281,600 won (=((11,190,352,000 won - 8,000,000 won) x 0.8)

(b) Gross real estate tax before deducting the amount of property tax: 12,761,405 won; and

(3) The amount of property tax to be deducted: 8,932,985 won = (((11,190,352,000 won - 8,000,000 won) x 0.71) x (4) the amount of comprehensive real estate holding tax: 3,828,420 won (2) - (3)

(e) Special rural development tax: 765,684 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 KRW 3,828,420 of the imposition of comprehensive real estate holding tax imposed by the Defendant on the instant land, and KRW 765,680 of the imposition of KRW 5,615,020 of the imposition of KRW 3,828,420 of the said comprehensive real estate holding tax, and KRW 1,123,000 of

3. Conclusion

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