Hansan Industrial Co., Ltd. (Attorneys Jeon Jong-sung et al., Counsel for the defendant-appellant)

Head of the Gu of the Busan Metropolitan City (Attorney Kim Jong-soo, Counsel for the plaintiff-appellant)

on March 20, 1985

1. The disposition of imposition of property tax of KRW 11,573,350 and defense tax of KRW 2,314,670 against the Plaintiff on April 18, 1984 by the Defendant against the Plaintiff shall be revoked.

2. The costs of lawsuit shall be borne by the defendant.

The same shall apply to the order.

The defendant shall not apply the property tax rate of 13 to 643,50 square meters, 648, 89 square meters, 648, 648-1, 648-2, 648-2, and 148-5 square meters, to 10,039 square meters (hereafter referred to as "factory site" in this case), 188 (1) 1 (3) of the Local Tax Act and 147.35 square meters, calculated by deducting the total amount of property tax of 30,57 square meters, 147, 142 (1) 1 (7) of the same Act and 58-2 of the same Act for the purpose of carrying on manufacturing business, 30,000 square meters, 145 square meters, 470, 147, 147, 57, 147, 196, 196, 37, 47, 57, 984, 7, and 94, of the building area of the industrial site.

However, Article 11(1) and (2) of the Industrial Placement Act are newly established or expanded. Article 2(2)3 of the Addenda of the same Act is 1979.4.1 (see Article 1 of the Addenda of the same Act, Article 1 of the Enforcement Decree of the same Act) as of the date of entry into force of the same Article. Article 11(2) and Article 11(2)5 of the same Act provides for the person who has already installed a factory until the expiration of the period as determined by the Presidential Decree (3 years in case of the lubrication business under Articles 10(2) and 11, and Article 2(2)3 of the Addenda of the same Act). Article 11(4)5 of the same Act provides that if the factory construction area falls short of the standard factory area ratio publicly notified by the chief of the above business type under Article 6 of the same Act. 4. 6 meters away from the date of entry into force of the same Act, Article 188(1)2 of the same Act provides that person’s testimony or construction area of the same Act shall be established.

According to the above facts, since the ratio of a factory structure or a place of business to the building site of this case is less than 20 percent, which is the standard factory area ratio of the above luxation business, and the standard excess site is deemed to be non-business land under Article 188 of the Local Tax Act, the standard excess site is calculated pursuant to Article 12 of the above Enforcement Decree. Thus, once the standard excess site is calculated pursuant to paragraph (1) of this Article, the standard excess site is once 10,036.825 square meters [10,039 square meters-4,039 square meters-(15,000 square meters-20/100 of factory construction area)]. However, if the area calculated as above pursuant to paragraph (2) of this Article is less than 3,000 square meters, it shall not be deemed as the standard excess site, and therefore, in the case of the building site of this case, it shall not be deemed as the land for non-business use, and thus, the defendant's disposition of taxation of non-business use shall be revoked.

Therefore, the plaintiff's claim for the revocation of this case for the reason that the above disposition of this case is unlawful shall be accepted without any need to determine the remainder of the claims, and the costs of the lawsuit shall be assessed against the losing party, and it is so decided as per Disposition.

april 3, 1985

Judges Cho Jae-chul (Presiding Judge)

[Attachment Form Omission (Attached Form)]