Seocho 208west 1771 (Law No. 30, 2009)

Land partially exempted under the Ordinance of the Reduction or Exemption shall not be excluded from non-business land.

Where property tax is reduced by 50% under the Ordinance on City Tax Reduction or Exemption, it shall not be deemed that property tax is non-taxable or exempted under the Local Tax Act, etc.

The contents of the decision shall be the same as attached.

1. The plaintiff's claim is dismissed.

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

The Defendant’s disposition of imposition of KRW 16,739,080 against the Plaintiff on March 5, 2008 shall be revoked.

1. Circumstances of the disposition;

A. On May 23, 2006, the Plaintiff: ○○-si, ○○-7, 183-7, 183-8, and 296, 183-8, and 296,000 square meters;

The mother of “the instant land” (hereinafter referred to as “instant land”) owned the instant land as a donation from AA, and transferred it to KRW 233,830,000 on July 24, 2007. On September 30, 2007, the Plaintiff: (a) transferred the instant land to the Plaintiff on September 30, 2007, by applying the tax rate of KRW 51,716,017 to 40% pursuant to Article 104(1)2 of the Income Tax Act (amended by Act No. 9897, Dec. 31, 2009; hereinafter the same) on the ground that the period of possession of the instant land was not less than one year but less than two years; and (b) on March 5, 2008, the Defendant changed the transfer of the instant land to the Plaintiff by applying the tax rate of KRW 104(1)2-7,007 to 207; and (c) made a preliminary return payment.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. Whether the disposition is proper; and

A. The Parties’ key point and the dispute of the case

(1) According to Articles 104(1)2-7 and 104-3 of the Income Tax Act, the transfer income tax rate of the land for non-business use is 60%. Meanwhile, according to Article 104-3 subparag. 4(a) of the Income Tax Act, the “land for which the property tax is not levied or exempted under the provisions of the Local Tax Act or the provisions of the relevant Acts” shall not be deemed land for non-business use. Meanwhile, pursuant to Articles 7 and 9 of the Local Tax Act and Article 18 of the Ordinance on the Reduction and Exemption of Market Price at ○○ City, there is no dispute between the parties concerned that 50%

In light of the fact that the land equivalent to 50/100 of the land of this case (hereinafter referred to as the "land of this case") is excluded from the land subject to general aggregate taxation in imposing the property tax, and the exemption code is granted in imposing the property tax, the land of this case is not the land subject to non-business under Article 104-3 subparagraph 4 (a) of the Income Tax Act. Accordingly, the defendant asserts that the land of this case does not constitute the land subject to non-business under Article 104-3 subparagraph 4 (a) of the Income Tax Act. Accordingly, since the property tax of this case is reduced by 50% under the Ordinance on the Reduction and Exemption of Market Price of ○ City, since the property tax of this case is reduced by 0%, the land of this case, including the land of this case, falls under the land subject to non-business use." (3) Accordingly, the issue of this case is whether the land of this case falls under the land subject to non-business use under subparagraph 4

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) In light of the principle of no taxation without law, or the requirements for tax exemption or exemption, the interpretation of tax laws shall be interpreted in accordance with the text of the law, barring any special circumstance, and shall not be extensively interpreted or analogically interpreted without reasonable grounds. In particular, it accords with the principle of fair taxation to strictly interpret that the provision of tax exemption or exemption is clearly preferential (see Supreme Court Decision 2002Du9537, Jan. 24, 2003).

(2) With respect to this case, the public health zone, Article 104-3 subparagraph 4 (a) of the Income Tax Act excludes the land subject to "non-taxation" or "non-taxation" due to the Local Tax Act, etc. Therefore, under the principle of no taxation without law, the case where the property tax is reduced by 50% pursuant to the Ordinance on the Reduction and Exemption of Market Price in ○○ City under the Local Tax Act shall not be considered as "non-taxation or exemption" (the issue of this case does not change the interpretation of subparagraph 4 (a) of Article 104-3 of the Income Tax Act on the ground that the exemption code was granted in imposing the property tax pursuant to Article 182 of the Local Tax Act on the land subject to general aggregate taxation or in imposing the property tax).

(3) Therefore, since the land of this case including the land of this case constitutes the land for non-business use, the defendant's disposition of this case is lawful.

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.