Title
Scope of one house for one household under Article 8 (1) and (4) of the Gross Real Estate Tax Act;
Summary
It is reasonable to regard the taxpayer as one house for one household under Article 8 (1) and (4) of the Comprehensive Real Estate Tax Act even in cases where the taxpayer owns one house and other members of the household own the land annexed to another house.
Related statutes
Article 8 (1) of the Gross Real Estate Tax Act
Cases
2017Guhap5854 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax
Plaintiff
AA
Defendant
Samsung Head of Samsung Tax Office
Conclusion of Pleadings
on December 22, 2017
Imposition of Judgment
November 1, 2017
Text
1. The Defendant’s imposition of KRW 180,960 of the comprehensive real estate holding tax for the year 2016 and KRW 36,190 of the special rural development tax for the Plaintiff on November 17, 2016 shall be revoked.
2. The costs of the lawsuit are assessed against the defendant.
Purport of claim
The same shall apply to the order.
Reasons
1. Details of the disposition;
A. As of June 1, 2016, the assessment basis date of the comprehensive real estate holding tax for the year 2016, the Plaintiff owned AAAAAAAAAAB BB (hereinafter “instant house”) in Seoul, and the Plaintiff’s spouse BB in Seoul, BB BB BB large 18 square meters (hereinafter “instant land share”) respectively, and the Plaintiff and his spouse constituted one household.
B. On November 17, 2016, the Defendant: (a) deemed that BB owned the instant land shares, and the Plaintiff did not constitute “one house owner for one household” as prescribed by Article 8(1) and (4) of the Comprehensive Real Estate Tax Act and Article 2-3(1) of the Enforcement Decree of the same Act with respect to the instant housing; and (b) imposed on the Plaintiff the amount obtained by deducting 600 million won from the published price of the instant housing from 680,000,000,000, by multiplying the fair market price ratio by the amount calculated by multiplying the fair market price ratio (hereinafter “instant taxation”).
[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 4, purport of whole pleadings
2. Related statutes;
It is as shown in the attached Table related statutes.
3. Whether the instant taxation disposition is legitimate
Article 8(1) of the Gross Real Estate Tax Act provides that the amount of comprehensive real estate holding tax on housing shall be determined by multiplying the amount obtained by subtracting KRW 600 million from the aggregate amount of published prices of housing by each taxpayer by the fair market price ratio. As of the tax base date, in cases of one house per household prescribed by Presidential Decree, in which only one person among members of a household owns the relevant housing independently, the amount of KRW 300 million shall be deducted in advance from the aggregate amount of published prices. Article 2-3(1) of the Enforcement Decree of the same Act provides that only one person among members of a household owns only one house which is subject to the property tax on housing portion. Meanwhile, Article 8(4) of the Gross Real Estate Tax Act provides that when applying paragraph (1) of the same Article, one person among members of a household owns only one house which is subject to the property tax on housing portion.
In full view of the above provisions, Article 8(1) of the Comprehensive Real Estate Tax Act provides that "one house owner" shall be determined on the basis of "one household". Article 8(4) does not require "one person possessing one house and land annexed to another house". Article 8(4) provides that "one house owner" is not "one household". Article 8(4) provides that the land annexed to one house is owned by only one household and only one land annexed to another house is owned by one household under the premise that the land annexed to one house is owned by only one household, in principle, if members of the household own only one house with only one house, the land annexed to the other house is not deemed a house, and it is reasonable to consider that the land annexed to the other house is not deemed to be a house owned by the defendant and to include the scope of one house owner in the case of only one house owner, even if the plaintiff owns another house as the person liable to pay taxes and owns the land annexed to the other house as the person liable to pay taxes without comprehensive real estate tax (see Supreme Court Decision 2010Du23910, Jun. 28, 2019).
4. Conclusion
If so, the plaintiff's claim of this case is reasonable and acceptable.