If the tax amount is below the amount recognized by the imposition, the scope of revocation of the imposition.

The subject matter of adjudication on revocation of a taxation disposition is whether the tax base and amount of tax exist objectively, so the parties concerned may submit arguments and materials supporting the objective amount of tax liability until the closing of arguments in fact-finding proceedings, and if the legitimate tax base and amount of tax calculated by such data fall short of the tax base and amount of tax recognized by the

Article 1 of the Administrative Litigation Act

Supreme Court Decision 87Nu647 decided Apr. 11, 1989 (Gong1989,758) 90Nu8459 decided Apr. 12, 1991 (Gong1991,1398) 91Nu6542 decided Dec. 24, 1991 (Gong192,800)

[Judgment of the court below]

Head of the tax office

Busan High Court Decision 92Gu2202 delivered on May 12, 1993

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

We examine the grounds of appeal.

1. According to the reasoning of the judgment of the court below, even if the plaintiff newly constructed a new house on November 27, 1967 by acquiring 512 square meters prior to the subdivision into the site on November 18, 1975, and then dividing 25 square meters of the site ( Address 2 omitted) into the road, and 5 square meters of the site ( Address 4 omitted) are used as 6 square meters of the site, and 10 square meters of the land remaining after ( Address 1 omitted) is used as a road in exchange for 10 square meters of the land ( Address 5 omitted) and 113 square meters of the land except for the land ( Address 6 omitted), 115 square meters of the site and 113 square meters of the land ( Address 8 omitted) as 193 square meters, and 200 square meters of the site and 196 square meters of the land (number 16 omitted) as to the land subject to non-taxation on the same date.

2. However, since the tax base and amount of tax are objectively existing, the parties concerned can submit arguments and materials supporting the objective amount of tax liability until the closing of argument in the fact-finding court. In a case where the legitimate tax base and amount of tax calculated by such data fall short of the tax base and amount of tax recognized by the imposition of tax, only the portion exceeding the legitimate amount of tax out of the said tax assessment should be revoked. According to the evidence cited by the court below, the instant disposition of taxation of taxation of taxation of taxation of this case was conducted after calculating the transfer income tax and the defense tax on the land ( Address 8 omitted) and ( Address 9 omitted), housing and its ground after division ( Address 1 omitted), ( Address 6 omitted), ( Address 7 omitted), and ( Address 10 omitted), and then deducting the Plaintiff’s already paid tax amount. Thus, even if the transfer of the land and its ground are non-taxable as above, the legitimate tax base and amount of tax can be calculated with the materials submitted until the closing of argument in the fact-finding court. Accordingly, the court below’s determination of tax disposition of this case is erroneous.

3. The judgment of the court below shall be reversed and the case shall be remanded to the court below. It is so decided as per Disposition by the assent of all participating Justices.

Justices Yoon Young-young (Presiding Justice)