The meaning of "land on which a lawsuit is pending" excluded from the public land.

"Land for which a lawsuit is pending" in Article 142 (1) 1 and 6 of the Enforcement Decree of the Local Tax Act and Article 78-3 subparagraph 8 of the Enforcement Decree of the same Act, which is excluded from the vacant land over which property tax is heavy pursuant to Article 188 (1) 1 and 3 of the Local Tax Act, refers to land, the use of which is prohibited by the court, and the land for which a lawsuit is pending, does not fall under this.

Enforcement Rule of the Local Tax Act subparagraph 8 of Article 78-3

Supreme Court Decision 76Nu149 delivered on October 12, 1976, Supreme Court Decision 82Nu32 delivered on April 27, 1982

Plaintiff

Attorney Park Jong-chul, Counsel for the defendant-appellant at the Dong-dong, Counsel for defendant-appellant

Seoul High Court Decision 81Gu592 delivered on March 16, 1982

The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

In accordance with Article 188 (1) 1 Item 3 of the Local Tax Act, the term "land on which a lawsuit is pending" and "land on which a lawsuit is pending" under Article 142 (1) 1 subparagraph 6 of the Enforcement Decree of the Local Tax Act and Article 78-3 subparagraph 8 of the Enforcement Decree of the same Act, which is excluded from the vacant land on which property tax is heavy pursuant to Article 188 (1) 1 subparagraph 3 of the same Act, refers to only the land, the use of which is prohibited by a court, which is the case of a party member (see, e.g., Supreme Court Decisions 76Nu149 and 82Nu32, Apr. 27, 1982), and on the other hand, the court below's revocation of the defendant's disposition and disposition of the property tax against the plaintiff cannot be erroneous by misapprehending the legal principles on the concept of the vacant land under the Local Tax Act, and there is a reasonable ground for appeal.

Therefore, the judgment of the court below is reversed, and the case is remanded to the Seoul High Court which is the legal ground of the judgment. It is so decided as per Disposition.

Justices Shin Jong-young (Presiding Justice)