Criteria for determining land excluded from public land among public parking lots outside the old under the former Local Tax Act;

In light of the purport of Article 188 (1) 1 (3) of the former Local Tax Act (amended by Act No. 3878 of Dec. 31, 1986), Article 142 (1) 1 (6) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 12028 of Dec. 31, 1986), and Article 78-3 (4) 3 (3) of the Enforcement Rule of the same Act (amended by Ordinance of the Ministry of Home Affairs No. 452 of Dec. 31, 1986), and the purpose of public land taxes, in determining whether a parking lot permitted to install an off-road parking lot under the Parking Lot Act to provide a general parking lot falls under a parking area where the base amount of value-added tax for the immediately preceding period falls under the land of at least 7/100 of the standard market value of taxation of the relevant land, and is actually used according to the purpose of the off-road parking lot, if property tax is not paid.

Article 18 (1) 1 (3) of the former Local Tax Act (amended by Act No. 3878 of Dec. 31, 1986), Article 142 (1) 1 (6) of the Enforcement Decree of the same Act (amended by Presidential Decree No. 12028 of Dec. 31, 1986), Article 78-3 subparagraph 4 (3) of the Enforcement Rule of the same Act (amended by Ordinance of the Ministry of Home Affairs No. 452 of Dec. 31, 1986)

[Defendant-Appellee] Plaintiff 1

The head of Eunpyeong-gu

Seoul High Court Decision 87Gu859 delivered on November 10, 1987

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

According to the provisions of Article 188 (1) 1 (3) of the former Local Tax Act (amended by Act No. 3878 of Dec. 31, 1986) and Article 142 (1) 1 (6) of the former Enforcement Decree of the Local Tax Act, property tax shall be imposed at a high rate of 7/100 or more of the tax base of the land as of the starting date of the payment of property tax by deeming that the land is a site in the area as determined by the Ordinance of the Ministry of Home Affairs, which has no ground settlement, is a site in the area as determined by the Ordinance of the Ministry of Home Affairs as of the starting date of the payment of property tax. In Article 142 (1) 1 (6) of the Enforcement Decree of the above Act and subparagraph 4 (3) of Article 78-3 of the Enforcement Rule of the above Act, a parking lot permitted to establish an off-road parking lot under the Parking Lot Act to be provided for general parking in the land for the immediately preceding period.

In light of the purport of the above provisions and the purport of the official land tax, which is the purpose of indirectly suppressing the owner of land who has neglected the above provisions to contribute to national economic development by allowing the owner of land to use the land to the maximum extent possible, and indirectly suppressing the owner of land who does not use the land (see Supreme Court Decision 87Nu1201, Apr. 12, 198). In determining land excluded from the official land as a parking lot for which permission for the installation of an off-road parking lot under the Parking Lot Act was obtained for the purpose of public parking, the value-added tax base for the immediately preceding period shall be deemed as land which is not less than 7/100 of the standard market value of the relevant land and is actually used according to the purpose of the off-road parking lot, regardless of whether the above tax return and payment of the value-added tax is made or not.

According to the judgment of the court below, the court below, based on the evidence adopted by the non-party 1, who was leased from the plaintiff on January 15, 1986 the 338.5 square meters of the land of this case and reported the establishment of an off-road parking lot to the defendant on January 15, 1986. The court below determined on November 17, 1986 that the value-added tax standard amount for the first term (167 days) of 1,875,000 won, which was the immediately preceding term portion of the property of this case, was returned and paid to the defendant as value-added tax amounting to 187,50 won, and that the value-added tax base amount for the first term portion of 1,032,087 won (1,875,00/197 x 1981) which was calculated on November 17, 1986 by dividing the above value-added tax base amount for the value-added tax returned by the non-party 1, constitutes the value of the land of this case 7.38.

The judgment of the court below is just as it is in accordance with the above legal principles, and there is no reason to argue that the above non-party 1's return of the value-added tax for the first term of 1986 on the non-party parking lot business before September 16, 1986, which is the starting date of the payment period of the property tax, shall be paid as non-party 1 as non-party 1's return and payment on November 17, 1986. Thus, it cannot be excluded from the official land.

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 Kim Yong-sung (Presiding Justice)