The purport of Article 2 of the Addenda to the Enforcement Decree of the Local Tax Act (Presidential Decree No. 9274)

The purport of Article 2 of the Addenda of the former Enforcement Decree of the Local Tax Act (Presidential Decree No. 9274, Dec. 30, 1978) is that the buildings for factories for which a construction permit has already been granted and the land annexed thereto shall be excluded from the heavy tax rate, and it shall not be construed as excluding objects of taxation for business such as the heavy straw for transporting raw trees from the application of heavy tax rate.

Article 2 of the Enforcement Decree of the former Local Tax Act (Presidential Decree No. 9274, Dec. 30, 1978); Article 112 (3) of the Local Tax Act; Article 84-2 (2) of the same Enforcement Decree

Attorney Park Jong-young, Counsel for the defendant-appellant

Attorney Lee Jae-ho, et al., Counsel for the defendant

Seoul High Court Decision 81Gu185 delivered on February 25, 1982

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 the reasoning of the judgment below, the court below determined that the judgment of the court below on October 20, 1978, the plaintiff company of this case, based on the evidence of this city, acquired the second half of this case for the construction of a factory in the Jung-gu Incheon city ( Address omitted), Incheon City, reported the establishment of a factory at the district tax office of September 11, 1979, and newly constructed the completion inspection of factory construction at the district tax office of September 13 of the same year, and completed the completion inspection at the above factory in the above factory on July 14, 1978, the middle-term import permission of this case was obtained for the purpose of using the second half of the above month for original wood transportation, and the import declaration was issued on March 13, 1979, and acquired the second half of this case after the completion date of the construction permission of the new factory within the same month, and it is legitimate to apply the second half of this case to the building and the land annexed to the new factory within the same administrative district of this case.

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 Justices.

Justices Kim Jung-soo (Presiding Justice)