The meaning of "land pending in the lawsuit" excluded from public suspension;

The phrase "land on which a lawsuit is pending" excluded from the public land stipulated in subparagraph 8 of Article 78-3 of the Enforcement Rule of the Local Tax Act means that the ownership lawsuit is pending, or all the land the use of which has not been elapsed one year and six months from the date of the final judgment of ownership is excluded from the public land, and that only the land the use of which is prohibited by the court is pending in the lawsuit on the ownership or is excluded from the public land until one year and six months from the date of the final judgment.

Article 142 (1) 1 and 6 of the Enforcement Decree of the Local Tax Act, Article 78-3 subparagraph 8 of the Enforcement Rule of the Local Tax Act

Supreme Court Decision 76Nu149 Delivered on October 12, 1976

[Defendant-Appellee] Plaintiff 1

The head of Gangseo-gu

Seoul High Court Decision 81Gu291 delivered on December 17, 1981

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.

According to Article 142 (1) 1 Item 6 (h) of the Enforcement Decree of the Local Tax Act, “other lands determined by the Ordinance of the Ministry of Home Affairs” shall be excluded from the vacant land under Article 188 (1) 1 Item 3 of the Local Tax Act. According to Article 78-3 and 8 of the Enforcement Rule of the Local Tax Act, “land where a lawsuit is pending” includes “land where a lawsuit is pending” and “land the use of which is prohibited by a court is pending and for which 1 year and 6 months have not passed since the final judgment of ownership becomes final.” The purport of this provision is not to mean that all land whose ownership lawsuit is pending or for which 1 year and 6 months have not passed since the date of the final judgment of ownership becomes final and conclusive, but to the purport that only the land the use of which is prohibited by a court is excluded from the vacant land under Article 188 (1) 1 Item 3 of the Local Tax Act until 1 and 16 months have passed since the final and conclusive judgment is justified.

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 Jung-soo (Presiding Justice) and Lee Jong-young's Lee Jong-young