The case holding that there was an error of incomplete deliberation on the "land, the use of which is prohibited or restricted by the provisions of relevant Acts and subordinate statutes" under subparagraph 4 of Article 75-2 of the former Enforcement Rule of the Local Tax Act (amended by Presidential Decree No. 228 of March 26, 197) excluded from non-business land of a corporation

The case holding that there was an error of incomplete deliberation on the "land, the use of which is prohibited or restricted by the provisions of relevant Acts and subordinate statutes" under subparagraph 4 of Article 75-2 of the former Enforcement Rule of the Local Tax Act (amended by Presidential Decree No. 228 of March 26, 197) excluded from non-business land of a corporation

Article 75-2 of the former Enforcement Rule of the Local Tax Act (amended by Ordinance No. 228 of March 26, 1977)

Honam Machinery Industry Co., Ltd., Ltd., Counsel for defendant-appellee

Attorney Kim Dong-ju, Counsel for the defendant-appellant

Gwangju High Court Decision 79Gu55 delivered on April 13, 1982

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

The defendant's grounds of appeal are examined.

1. According to the reasoning of the judgment below, the court below found that the plaintiff was established for the purpose of manufacturing and selling cement production machinery, manufacturing and selling chemical sirens and chemical machinery, manufacturing tea, brewing and any other incidental business under the above subparagraphs, and that the land of this case was not used directly for its proper purpose as of September 16, 197 and September 16, 1978, since it was acquired for its own purpose for 6 months after the acquisition of the land of this case for the purpose of its own purpose by the provisions of Article 17 of the Enforcement Decree of the 2 of the 20th Enforcement Decree of the 196th 7th Gabling Act or Article 3 of the 17th Gabing Act, which was not used for non-business purposes by the provisions of Article 61 of the 17th Gabing Act and Article 3 of the 17th Gabing Act (the 2th Gabing Act or the 7th Gabing Act).

However, according to Article 17 of the Enforcement Decree of the Guns and Powders Control Act (No. 1975.12.31, and No. 2810), the Plaintiff’s act of storing powders or using them for non-business purposes is prescribed by the Presidential Decree. According to Article 61(1) of the Enforcement Decree of the 1976.7 of the 1976.7.66.66.66.66.66.66.66.66.66.66.66.6.6.67.6.6.67.6.6.67.6.6.6.67.6.6.6.

3. Therefore, 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 Justices.

Justices Kim Young-ju (Presiding Justice)