A. The meaning of "real estate registration" under Article 102 (2) of the Enforcement Decree of the Local Tax Act

B. Whether the registration tax of the whole real estate acquired in the case of paragraph (a) can be levied heavyly even if only a part of the acquired real estate is used for the business of the branch

A. All real estate registrations acquired prior to the establishment, establishment, or transfer under Article 102(2) of the Enforcement Decree of the Local Tax Act shall be interpreted not to ask whether the requirements are satisfied if the registration of the real estate acquired prior to the establishment, establishment, or transfer is made by the juristic person or its branch, and whether the entire real estate is used for the business of the juristic person or its branch.

B. In light of the purport of Article 138(1)3 of the former Local Tax Act (amended by Act No. 4611 of Dec. 27, 1993) and Article 102(2) of the Enforcement Decree of the same Act, only part of the real estate acquired for the establishment of a branch is used by the branch to prevent the concentration of population in the large city, and the remainder is not used for the business of the branch, a heavy taxation may be imposed on the whole real estate registration.

Article 138 (1) 3 of the former Local Tax Act (amended by Act No. 4611 of Dec. 27, 1993); Article 102 (2) of the Enforcement Decree of the Local Tax Act

A. Supreme Court Decision 87Nu881 delivered on March 22, 1988 (Gong1988,713) 87Nu556 delivered on January 31, 1989 (Gong1989,361) 92Nu1561 delivered on July 16, 1993 (Gong193Ha, 2324)

Attorney Lee Sang-hoon et al.

The head of Yeongdeungpo-gu Seoul Metropolitan Government

Seoul High Court Decision 91Gu2736 delivered on September 9, 1992

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal Nos. 1 and 2 of the Plaintiff’s Attorney are also examined.

1. Article 138 (1) 3 of the Local Tax Act provides that registration tax shall be levied on real estate following the establishment of a juristic person in a large city and the establishment of a branch office or a branch office in a large city and the relocation of a branch office or a branch office in a large city. Article 102 (2) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 11751 of Aug. 26, 1985) provides that registration of real estate following the establishment of a juristic person under Article 138 (1) 3 of the same Act and the establishment of a branch office or a branch office in a large city and the relocation of a main office, a branch office, or a branch office in a large city means all the real estate acquired by the juristic person or the branch office in question before its establishment, establishment, transfer. The real estate registration referred to in this provision is interpreted as satisfying the requirements of registration on real estate acquired before its establishment, establishment, and transfer (see Supreme Court Decision 87Nu5566 of Jan. 31, 1989).

2. According to the reasoning of the lower judgment, the lower court: (a) purchased the instant land and its ground-based building (second and fifth floors) for the purpose of the establishment of a new branch office; and (b) obtained permission to change the use of the second and fourth floors for the purpose of the establishment of a new branch office for the purpose of the establishment of a new 3rd and fourth and fourth floors; (c) obtained permission to change the use of the said new branch office for the purpose of the establishment of a new 10th and fourth floors for the purpose of the establishment of a new 10th and fourth new branch office; and (d) obtained permission to establish a new 10th and fourth new branch office for the purpose of the establishment of a new 10th and fourth new branch office for the purpose of the said new 10th new branch office for the purpose of the establishment of a new 10th and fourth new branch office for the purpose of the said new 197th new 3rd new 2nd 190; and (d) obtained permission to establish a new 19th 3th 19th m.

3. We affirm and affirm the fact-finding of the court below in light of the records, and it is just that the court below's conclusion is consistent with the above legal principles and the party members' opinion (see Supreme Court Decision 87Nu81 delivered on March 22, 198; Supreme Court Decision 92Nu1561, 15628 delivered on July 16, 1993; Supreme Court Decision 92Nu15628 delivered on July 16, 1993; and there is no error of law, such as misunderstanding of legal principles or incomplete hearing, which points out the theory of lawsuit.

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

Justices Ansan-man (Presiding Justice)