Before the enforcement of the Presidential Decree by delegation of Article 138(3) of the Local Tax Act, whether the heavy registration tax is levied (affirmative)

Before the promulgation by the Presidential Decree pursuant to delegation of Article 138 (3) of the Local Tax Act (Act No. 2945 of Dec. 31, 1976), registration tax shall be imposed on the real estate acquired by a juristic person which has moved into the head office or principal office in Seoul Special Metropolitan City or Busan Special Metropolitan City after January 1, 1972, with respect to the real estate acquired by the juristic person to use directly for its business after the moving into the head office or principal office in Busan Special Metropolitan City or Busan Special Metropolitan City, the registration tax rate shall be five times the general registration tax rate.

Article 50 of the Constitution, Article 138 of the Local Tax Act

Korea Export Industry Co., Ltd., Counsel for the plaintiff-appellant

Attorney Hwang Sung-sung et al., Counsel for the defendant

Seoul High Court Decision 79Gu182 delivered on February 12, 1980

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal by the Plaintiff’s attorney are examined.

Article 138 (1) 3 of the Local Tax Act (No. 2945, Dec. 31, 1976) provides that the registration tax for the establishment of a corporation and the establishment of its main office or branch offices in a large city and for the relocation of its main office, main office or branch offices into a large city shall be more than five times the general registration tax rate for the real estate registration after such establishment, establishment, and relocation; Paragraph (5) of the Addenda provides that the registration tax shall be applied to the corporation which is established in the Seoul Special Metropolitan City and Busan Metropolitan City or which has established its branch offices or branch offices in the Seoul Special Metropolitan City and Busan Metropolitan City after January 1, 1972, and the corporation whose main office or branch offices are transferred within the Busan Metropolitan City and Busan Metropolitan City. Article 138 (3) of the same Act provides that the scope of and application standards for heavy registration tax under the provisions of paragraph (1) of the same Article shall be determined by the Presidential Decree, and that the above provision of Article 105 (2) of the Enforcement Decree of the Local Tax Act shall not be applied to the above real estate registration No. 17.

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

Justices Kim Young-ju (Presiding Justice)