Where a land reserved for replotting has been changed, the land which is the land substituted under Article 142 (1) 1 and 6 (c) of the Enforcement Decree of the Local Tax Act shall be deemed the land.

Article 142 (1) 1 (c) of the Enforcement Decree of the Local Tax Act (i.e., the land the owner of which has been replaced by the execution of a land readjustment project) refers to the land to be newly designated in cases where the land to be reserved has been changed. Thus, even if five years have passed since the construction work of the previous land was completed, it cannot be viewed as the land to be vacant unless five years have passed since the date of the new land substitution.

Article 142 of the Enforcement Decree of the Local Tax Act

Plaintiff

The head of Gangdong-gu

Seoul High Court Decision 84Gu937 delivered on May 30, 1985

The appeal is dismissed.

The costs of appeal shall be borne by the defendant.

The grounds of appeal are examined.

According to the reasoning of the judgment below, the court below found that the plaintiff-owned land level 75 square meters and 1,920 forest land level 75 square meters and 1,920 square meters of the Gangdong-gu Seoul Special Metropolitan City ( Address 1 omitted) road ( Address 2 omitted), which is the plaintiff-owned land, was incorporated into a land substitution project district which was implemented after obtaining authorization for a land substitution project under Article 125 of the Public Notice of Construction Part 6 December 1974, and that there was a change of land substitution as to the above land, and later, the designation of a land substitution was taken measures and construction restriction was changed to another place, and pursuant to Article 142 (1) 1 (c) of the Enforcement Decree of the Local Tax Act (Act No. 142 (6) of the Local Tax Act, which is related to public land, there was no error in the misapprehension of the legal principles as to the land substitution land and the new right to use and profit-making land cannot be seen as being changed from the previous land substitution.

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

Justices Park Jong-dong (Presiding Justice)