(d) The meaning of changing the form and quality under Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act;

Article 142 (1) 1 (f) (d) of the Local Tax Act means a case where a change in the form and quality of land has been made after obtaining permission for change in the form and quality of land pursuant to Article 4 of the Urban Planning Act.

Article 142 (1) 1 (f) (d) of the Enforcement Decree of the Local Tax Act, Article 4 of the Urban Planning Act

[Judgment of the court below]

The head of Seodaemun-gu Seoul Metropolitan Government

Seoul High Court Decision 77Gu164 delivered on June 28, 1978

The appeal is dismissed. The costs of appeal are assessed against the defendant.

Judgment on the grounds of appeal by Defendant Litigation Performers

According to the reasoning of the original judgment, since the plaintiff completed the construction work on October 22, 1969 and completed the construction work on the 3rd anniversary of the above 4th anniversary of the total number of the land (number 1 omitted), 482 square meters (number 3 omitted) and 130 square meters (number 136 square meters), 417 square meters (number 4 omitted), 23 square meters (number 5 omitted), 111 square meters (number 7 omitted) and 20 square meters (number 8 omitted) and 97 square meters of the above land subject to the change of the form and quality of the land on the 4th anniversary of the above 9th anniversary of the above 1969 and 4th anniversary of the above 197th 2nd 7th 3rd 3rd 3rd 3rd 3rd 3rd 3rd 3rd 1970, and the above 9th 2nd 4th 3rd 3rd 1970.

Therefore, the appeal is dismissed without cause. The costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.

Justices Han-jin (Presiding Justice)