In calculating the amount of comprehensive real estate holding tax in 201, property tax shall be subject to the fair market value ratio (70%) of property tax.

Whether double taxation has been made when seeking the amount of the property tax deducted in the calculation of the amount of the attached tax in 2011.

Article 5-3 of the Enforcement Decree of the Comprehensive Real Estate Tax

2012Guhap5637 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax, etc.

( principal)○○○○

The director of the North Incheon National Tax Office

o October 8, 2015

october 22, 2015

1. On November 21, 2011, the part exceeding 3,581,577 won among the imposition disposition of global income tax against the Plaintiff in 2011 and the part exceeding 716,315 won among the imposition disposition of special rural development tax shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

As set forth in the text.

1. Details of the disposition;

A. The Plaintiff owned the instant land as of June 1, 201, which was the assessment basis date of comprehensive real estate holding tax in 2011.

B. On November 21, 201, the Defendant imposed comprehensive real estate tax and special rural development tax on the instant land on the Plaintiff (the instant disposition).

C. In calculating the amount of property tax deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 13(1) and 14(3) of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act, the Defendant calculated the amount of property tax to be deducted in calculating the amount of the comprehensive real estate holding tax pursuant to Article 13(1) and 14(3) as the amount of property tax calculated according to the standard tax rate of property tax on land subject to general aggregate taxation under Article 5-3(1) of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act in accordance with the prepared guidelines in attached Form 3 of the Enforcement Rule of the Comprehensive Real Estate Holding Tax Act x the fair market price ratio of the attached Form 3 x the fair market

D. The Plaintiff filed an objection against the instant disposition and filed an appeal for a tax trial, but was dismissed on August 20, 2012.

2. Whether the instant case is lawful

A. The plaintiff's assertion

In calculating the amount of the property tax deducted from the amount of the attached tax, the defendant deducted only the amount of the property tax imposed on the portion subject to the attached Form 3 of the Enforcement Rule of the Comprehensive Real Estate Tax by multiplying the amount of the property tax imposed on the portion subject to the attached tax by the fair market value ratio of the attached tax and did not deduct the remaining amount of the tax. Therefore, the portion of the property tax imposed on the attached tax without deducting the amount of the property tax

(b) Related statutes;

Attached Form is as shown in the attached Form.

C. Determination

1) Article 5-3(1) of the Enforcement Decree of the Comprehensive Real Estate Tax provides that the amount of tax imposed as property tax on land which is the general aggregate tax subject to general aggregate tax shall be the amount calculated respectively in accordance with the formula of "the amount equivalent to the property tax calculated as the standard tax on property tax on land which is the general aggregate tax subject to general aggregate tax 】 the amount equivalent to the property tax calculated as the standard tax on property tax on land which is the general aggregate tax subject to general aggregate tax ± the amount equivalent to the property tax calculated as the standard tax on property tax on land which is the general aggregate tax subject to general aggregate tax ± the amount equivalent to the property tax calculated as the standard tax on property which is the general aggregate tax subject to general aggregate tax / the amount equivalent to the

The amount of property tax on the portion exceeding the standard amount of taxation of the comprehensive real estate holding tax is calculated based on the formula of "(public notice price - the standard amount of taxation) 】 the amount of comprehensive real estate holding tax on the same portion is calculated based on the formula of "(public notice price - the standard amount of taxation) 】 the fair market value ratio of the comprehensive real estate holding tax x the formula of "the fair market value ratio of the comprehensive real estate holding tax." However, this two amounts refer to the portion on which the property tax and the comprehensive real estate holding tax are imposed respectively for the portion of "public notice price - the standard amount of taxation - the standard amount of taxation - the overlapping portion, i.e., the amount of taxation - the fair market value ratio of the comprehensive real estate holding tax x the portion on

In full view of these points, the amount of property tax to be deducted under the instant formula in the Enforcement Decree shall be calculated by the formula of "(public notice price - the amount of tax base) 】 the smaller of the fair market value ratio of property tax and comprehensive real estate holding tax 】 the property tax rate 】 the property tax rate. Therefore, in cases of comprehensive real estate holding tax in 201, the amount of property tax to be deducted from the amount of subordinate tax, such as housing, etc. 】 (amount of taxation standard - amount of property tax 】 the fair market value ratio of property tax 】 the amount of property tax to be deducted from the amount of subordinate tax, such as housing 】 the amount of property tax x the property tax rate (see Supreme Court Decision 2012Du2986, Jun. 23, 2015).

2) The publication price of the instant land is KRW 10.9 billion, and the taxation standard amount is KRW 8 billion. Based on this, the following are calculated on the basis of the final tax and special tax for rural development in 2011.

3) If the above calculation of the attached tax and the special rural development tax is based on the above calculation, the part exceeding 3,581,577 won among the imposition of the attached tax imposed by the Defendant on the instant land and 716,315 won among the imposition of the special rural development tax should be revoked as it is unlawful.

3. Conclusion

The plaintiff's claim of this case is reasonable, and it is so decided as per Disposition by admitting it.