Whether the registration tax and heavy taxation are subject to the registration tax and the heavy taxation, which are acquired by the corporation to increase the sale of apartments after the establishment of an apartment in a large city (negative)

The registration of the acquisition of real estate to be transferred to the occupants at the same time by a corporation established with the business purpose of civil engineering, building, real estate sale, lease, etc. in a large city is not registered with respect to the acquisition of real estate (office or factory, etc.) which has a fixed property nature required directly by the corporation for the performance of its business, and is not subject to heavy registration tax under Article 138 (1) 3 of the Local Tax Act (Act No. 3154 of Dec. 6, 1978) and Article 138 (1) 3.

Article 138 of the Local Tax Act (Act No. 3154, Dec. 6, 1978); Article 102 of the Enforcement Decree of the Local Tax Act (Presidential Decree No. 9274, Dec. 30, 1978)

Supreme Court Decision 79Nu73 Decided June 26, 1979 delivered on August 31, 1979

Attorney Kim Young-young, Counsel for the plaintiff-appellant

Attorney Kim Jong-young, Counsel for the head of Dong-gu Seoul Metropolitan Government

Seoul High Court Decision 79Gu409 delivered on January 30, 1980

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The defendant's attorney's grounds of appeal are examined.

According to Article 138 (1) 3 of the Local Tax Act (Act No. 3154, Dec. 6, 1978) which was effective at the time of this case, real estate registration following the establishment of a juristic person and the relocation of its main office or branch offices into a large city and real estate after its establishment shall be five times the tax rates provided for in Article 131 of the same Act. However, since real estate is registered upon the establishment of a juristic person and the relocation of its main office or branch offices into a large city under Article 138 (1) 3 of the same Act, it shall not be deemed that real estate is registered for the purpose of the establishment of a juristic person and for the purpose of sale of real estate within 7 years after the establishment of a juristic person and its establishment, it shall not be deemed that the juristic person directly acquires real estate for the purpose of sale and purchase of real estate within 97 years after the establishment of a juristic person. It shall not be deemed that the real estate is registered for the purpose of sale and purchase of real estate within 97 years after its establishment.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Lee Chang-chul (Presiding Justice)