In the case of land excluded from non-business land of a corporation pursuant to subparagraph 6 of Article 75-2 of the Enforcement Rule of the Local Tax Act, it is necessary to use a building on the land for the proper purpose of the corporation (negative)

The provision that land annexed to a building of a corporation under subparagraph 6 of Article 75-2 of the Enforcement Rule of the Local Tax Act where the total floor area of the building directly used by the corporation is not less than 1/2 of the total floor area of the building is not less than 7 times the building area of the corporation is not less than 1/2 of the total floor area of the building of the corporation, the land annexed to the building shall not be regarded as land for non-business use of the corporation unless the building area does not exceed 7 times the total floor area of the building directly used by the corporation, regardless of whether the building is directly used for the proper purpose of the corporation.

Article 75-2 subparagraph 6 of the Enforcement Rule of the Local Tax Act

Attorney Lee Jong-chul et al., Counsel for the defendant

The head of Jung-gu Seoul Metropolitan Government

Seoul High Court Decision 83Gu186 delivered on November 3, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

We examine the grounds of appeal.

The provisions of Article 188 (1) 1 (3) of the Local Tax Act, and Article 142 (1) 1 (7) of the Enforcement Decree of the Local Tax Act as of the starting date of the property tax payment period as stipulated in Article 142 (1) 1 (7) of the same Act, which do not be regarded as land for non-business use of the so-called corporation as of the starting date of the property tax payment period, where a corporation does not directly use for its proper purpose without any justifiable reason and the total floor area of the part directly used by the corporation is not less than 1/2 of the total floor area of the building, the provisions of Article 75-2 (6) of the Enforcement Decree of the Local Tax Act, which state that the land annexed to the building of the corporation, where the total floor area of the part directly used by the corporation (if it is not for the proper purpose of the corporation, the land annexed to the building shall not be regarded as land for non-business use of the corporation, regardless of whether it directly uses the building for its proper purpose

According to the facts duly established by the court below, 306 square meters wide and five buildings owned by the plaintiff on the land of this case are constructed in the front section of the building, 2nd floor and warehouse, and the plaintiff used this building for the business of the plaintiff bank Eul branch, which used the building for the purpose of dumping and narrower the above building and used new buildings for the purpose of dumping the building and for the purpose of dumping the 5th floor above above dumping the building, 2,760 square meters above the ground ground building's construction site area dump to the 5th floor above dump and 5th floor, and the new building's new building's new building's new building's new building's new building's new building's new building's new building's new building's dump and 5th floor's new building's new building's new building's new building's dump and 16th floor's new building's new building's address.

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

Justices Lee Il-young (Presiding Justice)