The judgment below

The part concerning the conjunctive claim is reversed, and that part of the case is remanded to the Seoul High Court.

The grounds of appeal are examined.

1. The court below found that the land of this case constitutes a "private road established for the purpose of free passage of the general public" as the object of non-taxation of the aggregate land tax, and after June 15, 2000, the Defendant knew that the land of this case constitutes a "private road established for the purpose of free passage of the general public," which is subject to non-taxation of the aggregate land tax, the Defendant imposed the aggregate land tax of the year 2001 and 2002 on A (hereinafter referred to as "each taxation of this case") on the land of this case (hereinafter referred to as "A taxation of this case") on a person who has no legal relation or factual relation which is subject to imposition of aggregate land tax of the year 2001 and 202. The defect is significant and apparent, and the Defendant acquired 7,190,30 won in the compulsory sale procedure of the land of this case under each taxation of this case without any legal cause, and thus, must be returned to A, and thus, the Defendant, as the obligee of this case, shall be entitled to the Plaintiff.

2. However, the lower court’s determination is difficult to accept for the following reasons.

The former Local Tax Act (amended by Act No. 732 of Jan. 5, 2005; hereinafter referred to as the "former Local Tax Act") shall be subject to the aggregate land tax, in principle, all land subject to the aggregate land tax (Article 234-8); the land owned by the State, etc. and the land for specific use shall not be subject to the aggregate land tax (Articles 234-1, 234-12); the land owner as of the tax base date shall be liable to pay the aggregate land tax

(Article 234-9) provides for the calculation, imposition, and collection of the tax amount, all the national land owned by the taxpayer as of the tax base date.