Whether the refund additional money may be deducted as necessary expenses by deeming it as an erroneous payment of the local tax;

The first soil tax of this case paid by the plaintiff shall be the tax amount properly imposed and paid under the former Land Tax Act, which is a law before it was repealed by the law at the time of its imposition, i.e., the law before it was repealed by the unconstitutionality, and it shall not

Article 26 (Land Excess Gains Tax Deduction from Tax Amount of Transfer Income Tax, etc.)

1. The plaintiff's claim is dismissed.

2. Litigation costs shall be borne by the plaintiff.

Cheong-gu Office

The imposition of capital gains tax of 38,380,760 won against the plaintiff on April 5, 2003 by the defendant shall be revoked.

1. Details of the disposition;

가. 원고는 2002.11.12. 원고 소유의 서울 ○○구 ○○동 ○○○-○ 대지 408.6㎠(이하 '이 사건 토지'라 한다)를 양도하고, 피고에게 양도소득세과세표준예정신고를 하면서 1993. 6. 11. 법률 4561호로 개정되기 전의 토지초과이득세법(1989. 12. 30. 법률 4177호로 제정된 것, 이하 구토초세법이라 한다)에 따라 1992년도분 토지초과이득세로 1992. 9. 29. 부과되어 납부하였던 34,722,820원(이하 '이 사건 토초세'라 한다)원을 양도소득세 산출세액에 공제하여 신고하였다.

B. Accordingly, on April 5, 2003, the Defendant issued the instant disposition imposing KRW 38,380,760 on the Defendant of April 5, 2002, adding up KRW 40,000,000 of the transfer income amount of other assets transferred during the pertinent year after deducting the Seocho Tax from the necessary expenses, not the tax credit.

(Reasons for Recognition: Facts without dispute, entry of Gap evidence 1-1-2, Eul evidence 1-1-5, the whole purport of the pleadings

2. Whether the disposition is lawful;

A. The plaintiff's assertion

The Plaintiff abolished on December 28, 1998, as the former Land Tax Law, which is the basic law of the first soil tax of this case, even if the first soil tax of this case, was deducted from the tax amount and deducted from the necessary expenses. Accordingly, the first soil tax of this case, which is the basic law of the first soil tax of this case, should be viewed as the erroneous payment amount, be deducted from the necessary expenses. Accordingly, the first soil tax of this case, if the first soil tax of this case is deducted from the necessary expenses, not only the first soil tax of this case, but also the amount equivalent to the legal interest of about about 11 years from around 192, the date of the payment of the first soil tax of this case, or the interest on bank deposits (i.e., the interest corresponding to the legal interest that the Plaintiff would receive from using the said money for other purposes without paying it as the first soil tax) should also

(b) Related statutes;

It is as shown in the attached Form.

C. Determination

(1) The Constitutional Court rendered a decision on March 30, 2006 on the transfer of idle land within three years from the date of the decision on land excess profit tax in the case of transfer of idle land within three years from the date of the decision on land excess profit tax, on the ground that in the case of transfer of the relevant land within six years after three years, 100% of the land excess profit tax shall be deducted from the transfer income tax, and in the case of transfer of the relevant land, 60% of the land excess profit tax shall be deducted from the transfer income tax, and thereafter (in this case, 200) shall not be subject to any tax credit at all. However, in Article 26 (1) 1 of the former Land Tax Act, where the idle land, etc. is transferred within three years from the date of the decision on land excess profit tax, it cannot be viewed as a violation of the principle of substantial taxation and the principle of tax equality and a violation of taxpayer's property right.

(2) Furthermore, Article 2 of the Addenda of the Land Excess Gains Tax Act (No. 5586 of Dec. 28, 1998) provides that the Land Excess Gains Tax Act shall be imposed or refunded under the previous Land Excess Gains Tax Act as of the time this Act enters into force.

(3) In the case of this case, according to the facts of the above recognition of the Health Unit, the first soil tax of this case, which was paid by the plaintiff, shall be the tax amount properly imposed and paid under the former Land Tax Act, which was the law before it was repealed as unconstitutional, i.e., the law before it was repealed as unconstitutional, and it shall not be deemed erroneous. Thus, the provisions on the national tax refund and the refund of national taxes under Articles 51 and 52 of the Framework Act on National Taxes shall not apply to the first soil tax of this case paid by the plaintiff. Therefore, the disposition of this case, which was imposed after deducting only the first soil tax of this case that was paid by the

3. Conclusion

Therefore, the plaintiff's claim is dismissed without any justifiable reason, and it is so decided as per Disposition.

public official law, order of law,

(1) The former Land Excess Gains Tax Act (amended by Act No. 4177 of Dec. 30, 1989 and repealed by Act No. 5586 of Dec. 28, 1998)

Article 3 (Taxable Objects)

(1) The land excess profit tax shall be imposed on land excess profit generated from idle land, etc.

Article 4 (Taxpayer)

(1) With respect to any land excess profit accruing from idle land, etc., its owner shall be liable to pay the land excess profit tax. In such cases, with respect to co-owned land, each equity right holder shall be liable to pay the land excess profit tax calculated according to the area equivalent to his/her share (where no share is indicated, the share shall be deemed equal).

(2) A person liable for tax payment under paragraph (1) shall be an individual or a corporation (including an unincorporated association, foundation, or other organization deemed a corporation under the Framework Act on National Taxes; hereinafter the same shall apply).

(3) The owners under paragraph (1) shall be the owners of public registers: Provided, That if a de facto owner exists, it shall be the de facto owner.

(4) Any person who falls under any of the following subparagraphs shall be deemed the owner under paragraph (1):

1. Where he/she concludes a sales contract for idle land, etc. with the State, a local government (including an association of local governments; hereinafter the same shall apply) or any other person prescribed by Presidential Decree, and obtains the right to use such land free of charge;

2. Where it is impossible to confirm the owner of such idle land, etc. because the ownership of such idle land is unclear, the user thereof.

(5) Where the ownership of idle land, etc. is transferred during the taxable period, the owner of such idle land, etc. after the transfer of ownership (hereinafter referred to as "after the transfer of ownership") shall succeed to the obligation to pay land excess profit tax

(6) Where the ownership of idle land, etc. is transferred during the taxable period, and the ownership of such idle land, etc. is particularly agreed to be borne by the former owner to pay the land excess profit for the taxable period concerned, which occurred during the ownership period of the owner prior to the transfer of ownership (hereinafter referred to as the "former owner"), and the latter owner establishes as prescribed by the Presidential Decree, notwithstanding the provisions of paragraph (5), he shall be liable to pay the land excess profit tax

Article 8 (Scope of Idle Land, etc. in Land Owned by Individual)

(1) Idle land, etc. subject to taxation of land excess profit tax, which is owned by an individual, shall be any of the following land:

1. Land annexed to buildings for factories, which exceeds the basic area of factory sites as prescribed by the Presidential Decree;

2. Land for training institutes for education, training, etc., which exceeds the basic area prescribed by Presidential Decree;

3. Land for villas as prescribed by the Presidential Decree:

4. Land other than subparagraphs 1 through 3, on which a building is settled, and which falls under any of the following items (excluding the land annexed to the house as prescribed by the Presidential Decree):

(a) Land exceeding the basic area as determined by the Presidential Decree in consideration of the area of structure; and

(b) Land the ratio of the value of which to the value of accessory land is short of the ratio prescribed by the Presidential Decree.

(c) Land annexed to unauthorized buildings as prescribed by the Presidential Decree;

5. The rice paddy, paddy and orchard (hereinafter referred to as "farmland") that fall under any of the following items:

(a) Farmland, under the conditions as prescribed by the Presidential Decree, the owner of which does not reside in the seat of farmland, or which is not cultivated by himself: Provided, That this shall not apply to the farmland

(b) Farmland within the urban planning districts of the Special Metropolitan City, Metropolitan Cities, and Sis (excluding such areas as determined by the Presidential Decree).

Provided, That the farmland which the owner has resided in the location of the farmland and which he cultivated has not passed after the period as prescribed by the Presidential Decree has not elapsed from the date of incorporation into the urban planning districts of the Special Metropolitan City, Metropolitan Cities, and Sis

6. The site for stock farm (excluding the site for stock farm for which the period prescribed by Presidential Decree has not elapsed since the date of incorporation into the urban planning zone) in excess of the basic area of the land for stock farm as prescribed by the Presidential Decree, or in the urban planning zones of the

7. The forests and fields excluding those falling under any of the following items:

(a) Buddhist temple forest and forest possessed by a village;

(b) The woodland within the military installation protection district under the Protection of Military Installations Act;

(c) reserved forests, natural protection forests, seed-collection forests and experimental forests designated under the Forestry Act;

(d) The forests and fields under commencement with the approval of forest management plans under the Forestry Act and designated as the special development area: Provided, That the forests and fields within the urban planning zones, for which the period as prescribed by the Presidential Decree has elapsed from the date of incorporation, shall be excluded;

(e) The woodland within the nature conservation district and the natural environment district under the Natural Parks Act;

(f) The woodland within the cultural property protection area under the Protection of Cultural Properties Act;

(g) Forest owned by a clan: Provided, That the forest land within the urban planning zone, for which the period as prescribed by the Presidential Decree has elapsed from the date of incorporation, shall be excluded;

(h) Other forests as prescribed by the Presidential Decree, on which the land excess profit tax is deemed not to be levied for the necessity of public interest.

8. Land used for sports facilities, such as sports grounds and stadiums, which exceeds the standards prescribed by Presidential Decree in consideration of the area and facilities, etc.;

9. Land for parking lots, which falls under any of the following items:

(a) Land used for parking lots attached to a building, which exceeds the standard area prescribed by the Presidential Decree;

(b) Land used for a private parking lot: Provided, That such land as prescribed by the Presidential Decree shall be excluded;

(c) The land (hereinafter referred to as the “land for the parking lot business”) which is owned by a person operating the parking lot business to provide public parking, and the ratio of annual income to the value of the land is short of the ratio prescribed by the Presidential Decree; and

(d) Parking lots and employed land of a person who has obtained a license for automobile transport business under the Automobile Transport Business Act or the Mid-Term Management Act, or a license for a mid-term business, which exceed the basic area as determined by the Presidential Decree; and

10. Land for salt farms, mineral spring sites and branches, the annual rate of income to the value of which is less than the rate prescribed by Presidential Decree;

11. Land used for mining for three years from the date of establishment of mining right, or for mining exceeding the standard area of mining areas as prescribed by the Presidential Decree;

12. Land for golf courses, the ratio of annual income amount to the value of which is short of the ratio as prescribed by the Presidential Decree, or exceeds the basic area as prescribed by the Presidential Decree;

13. Land used for lease (excluding the land as prescribed by the Presidential Decree): Provided, That the land annexed to a building to be leased as an appurtenant thereto, which does not fall under subparagraphs 1 through 4, shall be excluded; and

14. Land for other purposes, which falls under any of the following items:

(a) Land for a cover, storage, aggregate collection ground, reserve forces training ground, and other similar land prescribed by Presidential Decree;

(b) Land other than that as prescribed in item (a), as prescribed by the Presidential Decree, the ratio of annual revenue amount to the value of which is short of such ratio as

(2) The provisions of paragraph (1) 1 through 4 shall apply only to cases where a building is constructed as of the end of the taxable period as prescribed by the Presidential Decree.

(3) Notwithstanding the provisions of paragraph (1), land falling under idle land, etc. due to prohibition of use due to the provisions of Acts and subordinate statutes after acquisition of land, loss or collapse of a ground building, or other inevitable causes prescribed by Presidential Decree shall be deemed idle land, etc. for the period prescribed by Presidential Decree.

(4) The value of land and buildings under paragraph (1) shall be the amount appraised by the standard market price prescribed by Presidential Decree.

(5) Necessary matters, other than those under paragraphs (1) through (3), concerning criteria for judging idle land, etc. shall be prescribed by Presidential Decree.

The former Land Excess Profit Tax Act (amended by Act No. 4807 of Dec. 22, 1994, and repealed by Act No. 5586 of Dec. 28, 1998)

Article 26 (Land Excess Gains Tax Deductiond from Tax Amount of Transfer Income Tax, etc.)

(1) In calculating the transfer income tax or special surtax on any income accruing from the transfer of idle land, etc. on which the land excess profit tax is imposed, the land excess profit tax determined under the provisions of Articles 16 and 23 shall be deducted from the relevant transfer income tax or special surtax the amount calculated by applying the following rates to such tax amount: Provided, That this shall not apply where the relevant deductible amount exceeds the payable amount of the transfer income

1. Where idle land, etc. is transferred within one year from the day on which the land excess profit tax is determined: 10/100; and

2. Where idle land, etc. is transferred within 3 years and 6 years from the day on which the land excess profit tax is determined: 60/100.

(4) The provisions of paragraph (1) shall apply to any income accruing from the transfer of idle land, etc. on which the land excess profit tax is imposed, if the owner of such idle land, etc. adds the land excess profit tax determined under the provisions of Article 16 to the necessary expenses of the transfer income tax in filing a tax base return under the provisions of Article 105 or 110 of the Income Tax Act, or deducts such excess profit from the gains on transfer of special surtax in filing a tax return under the provisions of Articles 59-5 through 59-7 of the Corporate Tax Act, and the provisions of paragraph (1) shall apply

【Land Excess Profit Tax Act (Law No. 5586, Dec. 28, 1998)

The Land Excess Profits Tax Act shall be repealed.

Addenda

Article 2 (General Transitional Measures) The land excess profit tax imposed or to be refunded under the previous Land Excess Gains Tax Act at the time this Act enters into force shall be governed by the previous provisions.