Whether the registration of acquisition of apartment houses for employees' house purchased by a corporation constitutes the registration of acquisition of real estate under Article 138 (1) 3 of the Local Tax Act

The registration of acquisition of real estate subject to heavy taxation pursuant to Article 138 (1) 3 of the Local Tax Act is a registration of acquisition of real estate which is continuously used because it is directly and indirectly required to prevent the establishment, establishment, and transfer of a corporation and the performance of the business of the corporation, in light of the legislative intent to achieve the policy objectives of the small-scale population of the large city, and the amended provisions of Article 102 (2) of the Enforcement Decree of the Local Tax Act, etc.

Article 138(1)3 of the Local Tax Act, Article 102(2) of the Enforcement Decree of the Local Tax Act (Presidential Decree No. 10663, Dec. 31, 1981)

Korea Investment Trust Corporation

Attorney Kim Jong-soo, Counsel for the defendant-appellant of Busan Metropolitan City

Daegu High Court Decision 83Gu119 delivered on December 6, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

We examine the grounds of appeal.

According to the judgment of the court below, on March 8, 1982, the plaintiff established the plaintiff company's written branch office in Busan Special Metropolitan City, Busan Special Metropolitan City, Busan Special Metropolitan City, 191-6 of 191, and completed the registration of transfer of ownership by purchasing the plaintiff company's share of the land on February 20 of the same year, which is before the establishment of the branch office.

Article 138 (1) 3 of the Local Tax Act, effective as at the time of the registration of the acquisition of the real estate of this case, provides that the tax rates of five times as provided in Articles 131 and 137 of the same Act shall apply to the registration of real estate following the establishment of a corporation and the establishment of a branch or sub-branch in a large city and the relocation of a branch or sub-branch in a large city, and the establishment, establishment, establishment, and relocation of a real estate after the establishment of a branch or sub-branch. Article 102 (2) of the Enforcement Decree of the same Act (Presidential Decree No. 10663, Dec. 31, 1981) provides that the registration of the acquisition of real estate of this case is to be carried out for the purpose of the establishment of the corporation and the establishment of the main office or sub-branch in a large city and the relocation of the branch or sub-branch in a large city. Thus, the registration of the acquisition of real estate of this case is to be carried out directly before and after the establishment, establishment, establishment, relocation or relocation.

Therefore, the court below's dismissal of the plaintiff's claim by supporting the defendant's disposition of taxation of this case is just and there is no ground for appeal to the court below's misapprehension of legal principles and the appeal to the effect that the plaintiff's claim is contrary to this mother law under Article 102 (2) of the Enforcement Decree of the Local Tax Act. Therefore, the appeal is dismissed and the costs of appeal are assessed against the losing party. It

Justices Lee Il-young (Presiding Justice)