The judgment below

The part against the plaintiff is reversed, and that part of the case is remanded to the Seoul High Court.

The defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. Plaintiff’s ground of appeal

A. As to the grounds of appeal on whether the instant land is subject to separate taxation, Article 11 of the former Gross Real Estate Tax Act (amended by Act No. 10221, Mar. 31, 2010) provides that “The comprehensive real estate holding tax on land shall be imposed by dividing the land located in Korea into the general aggregate taxation subject to Article 182(1)1 of the Local Tax Act and the special aggregate taxation subject to Article 182(1)2 of the same Act,” thereby excluding the land subject to separate taxation subject to the comprehensive real estate holding tax.

Meanwhile, Article 132(5)8 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 21217, Dec. 31, 2008; hereinafter the same) upon delegation of Article 182(1)3(e) of the former Local Tax Act (wholly amended by Act No. 10221, Mar. 31, 2010; hereinafter the same) provides that “the land for which a housing construction business operator registered as a housing construction business operator under the Housing Act has obtained approval of a business plan under the same Act to construct a house, and which is granted to the housing construction business operator” as one of the land subject to separate taxation.

However, Article 16(1) of the former Housing Act (amended by Act No. 10237, Apr. 5, 2010; hereinafter the same) and Articles 15(1), 21(2) and 21(1) of the former Enforcement Decree of the Housing Act (amended by Presidential Decree No. 22254, Jul. 6, 2010; hereinafter the same) provide that in the event of the implementation of construction projects with 20 or more households, in principle, the approval of the project plan shall be obtained from the Mayor/Do governor, etc. Provided, That housing with less than 30 households and facilities other than housing shall be the same building among urban areas (excluding distribution commercial areas) or quasi-residential areas under the National Land Planning and Utilization Act.