The meaning of "the date it is possible to construct a building because the business is actually completed in unit of partition" under the main text of Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act.

Article 142 (1) 1 (c) of the Enforcement Decree of the Local Tax Act "the date on which construction can be completed as a unit of partition" refers to the time the construction is completed even before the public announcement of a disposition of replotting is made in the case of a land readjustment and rearrangement project, and at least the time the construction of the building is completed, in addition to the completion of the suspension work for the land in the rearrangement and rearrangement project zone, it shall be deemed that the road facilities and the connected drainage facilities are completed to the extent that it would be adequate

Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act "C"

Supreme Court Decision 82Nu58 Decided July 27, 1982 84Nu580 Decided November 27, 1984

[Defendant-Appellee] Plaintiff 1 and 1 other

Seoul High Court Decision 200Hun-Ga40 delivered on September 1, 200

Seoul High Court Decision 84Gu322 delivered on December 12, 1984

The judgment below is reversed and the case is remanded to Seoul High Court.

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

1. According to the reasoning of the judgment below, the court below determined that the above land was designated as a substitute land substitution for the 4-6th and 300th and that the above land was designated as a substitute land substitution for the 197th and 197th and 4-4th and 197th and 197th and 197th and 197th and 197th and 524th and 524th, 524-1, 524, 525-2, 525-2, 527th and 523-56th and 526th and 4th and 4th and 1979-6th and 197th and 196th and 196th and 196th and 196th and 196th and 196th and 196th and 196th and 196th and 196th and 196th and 196th and 196th of the above land.

2. However, the evidence of Article 142 (1) 1 (c) of the Enforcement Decree of the Local Tax Act provides that "the date on which the construction can be completed as a unit of subdivision" means the time when the construction is completed even before a replotting disposition is publicly announced, and at least the construction work for the land within the rearrangement project district is completed, and it shall be deemed that the construction of the building is completed to the extent that it is good legal enforcement (see Supreme Court Decision 82Nu58, Jul. 27, 1982). The court below's "the date on which the construction is possible after the completion of the construction work is 19.3 meters since the above construction work cannot be seen as 11 meters prior to the completion of the construction work, 200 square meters prior to the completion of the construction work, 200 square meters prior to the completion of the construction work, 300 square meters prior to the completion of the construction work, 19.3 meters prior to the completion of the construction work, 25 meters prior to the completion of the construction work.

Ultimately, the evidence of the court below is found to have been actually able to build a land readjustment project after the completion of the land readjustment project on January 27, 1969 only by the evidence mentioned above, and it cannot be deemed to have committed an illegal act that misleads the facts against the rules of evidence, and it shall have affected the judgment. Therefore, the ground for appeal is justified.

3. Therefore, without examining the remaining grounds of appeal, the judgment of the court below is reversed and the case is remanded to the court below. It is so decided as per Disposition by the assent of all participating judges.

Justices Shin Jong-chul (Presiding Justice)