A. The meaning of acquisition of real estate under Article 105(1) of the Local Tax Act

(b) The validity of an already established tax claim where the sales contract is rescinded by agreement and the registration of ownership transfer is cancelled after the real estate was acquired lawfully;

A. The acquisition of real estate under Article 105(1) of the Local Tax Act, which provides for the liability to pay acquisition tax, includes all cases of acquisition of real estate in the form of transfer of ownership, regardless of whether the acquisitor of real estate acquires the ownership substantially complete.

B. Since the acquisition tax on real estate is an act of imposing taxes on the acquisition of real estate by taxation object, a taxation claim on the real estate naturally occurs due to the existence of a taxation requirement fact that the acquisition act constitutes the acquisition act. On the other hand, after lawful acquisition, it cannot affect the exercise of a taxation claim already established even if the contract is cancelled by an agreement and the property is returned.

Article 105 (1) of the Local Tax Act

A. Supreme Court Decision 89Nu3489 delivered on March 9, 1990 (Gong1990, 902) 91Nu10411 delivered on May 12, 1992 (Gong1992, 1910) 92Nu1704 delivered on May 12, 1992 (Gong1995Sang, 1414 delivered on February 17, 1995) 87Nu377 delivered on October 11, 198 (Gong1988, 1412) 90Nu7906 delivered on May 14, 1991 (Gong191, 169) 94Nu190539 delivered on May 14, 1995 (Gong1969) 94Nu19829 delivered on February 3, 1995)

Plaintiff

The head of Gangnam-gu Seoul Metropolitan Government

Seoul High Court Decision 94Gu36614 delivered on May 9, 1995

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The plaintiff's grounds of appeal (the grounds of appeal on the supplemental appellate brief submitted after the lapse of the time limit for submitting the appellate brief are examined to the extent that it supplements the grounds of appeal).

The acquisition of real estate under Article 105 (1) of the Local Tax Act, which provides for liability to pay acquisition tax, includes all cases of acquisition of real estate in the form of transfer of ownership, regardless of whether or not the acquisitor acquires the ownership of the real estate substantially complete (see, e.g., Supreme Court Decisions 92Nu1704, May 12, 1992; 89Nu3489, Mar. 9, 1990; 89Nu3489, Jan. 17, 198; and since real estate acquisition tax is an act of imposing the acquisition of real estate at a taxable object, the taxation claim thereof naturally arises due to the taxation requirement of the acquisition, and once the contract is lawfully acquired, it cannot affect the exercise of the already established taxation claim even if the property is cancelled and returned by agreement (see, e.g., Supreme Court Decisions 94Nu9382, Feb. 28, 1995; 90Nu7906, May 14, 1991).

The judgment of the court below to the same purport is just, and there is no error of law by misunderstanding the legal principles as to Article 105 (1) of the Local Tax Act, such as the theory of lawsuit, and therefore, the argument

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

Justices Cho Chang-tae (Presiding Justice)