Criteria for determining whether a high-class house subject to heavy taxation is a residential building;

Whether a residential building which is subject to heavy taxation exceeds 100 square meters under Article 84-3 subparagraph 2 (1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 11571 of Dec. 31, 1984), which is a high-class house, is subject to heavy taxation, should be combined with the purpose of whether the building is provided for a single residential purpose in accordance with the economic usage as a whole at the time of its acquisition.

Enforcement Decree of the former Local Tax Act (amended by Presidential Decree No. 11571 of Dec. 31, 1984) No. 84-3 subparagraph 2 (1)

Supreme Court Decision 83Nu32 Decided May 24, 1983

[Plaintiff-Appellant] Park Jae-in, Counsel for plaintiff-appellant

[Defendant-Appellee] Defendant 1 and 3 others

Daegu High Court Decision 85Gu223 delivered on March 7, 1986

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The grounds of appeal are examined.

1. According to the reasoning of the judgment below, the court below, based on the evidence adopted, found that all 3 buildings of this case were constructed in the same premises, and the annual average amount of 118.6,184,203, and the standard market price of taxation was 48,184,203, and the non-party first owned the building of this case and used the building of this case as a kindergarten and an extracurricular teaching place, and closed the above kindergarten on July 1983, and put the above kindergarten in several kitchens, and sold the building of this case to the plaintiff on Nov. 14, 1984, while giving extracurricular lessons from the second floor of the building of this case, 30 of the building of this case was leased from the plaintiff and used for daily living and smoking classes from the plaintiff, and the remaining parts were used for each residential purpose by 9 households. In light of the records, the court below's finding of facts is justified and there is no violation of the rules of evidence.

2.Subject to Article 112, paragraph 2, of the Local Tax Act:

Article 84-3 (1) (amended by Presidential Decree No. 1984, Dec. 31, 1984) of the Enforcement Decree of the same Act, which is subject to taxation among high-class houses, "residential buildings with the total floor area exceeding 100 square meters and with the standard market price exceeding 15,00,000 won," should be combined with the purpose of whether the building is provided for a single residential purpose under economic usage as a whole at the time of its acquisition (see Supreme Court Decision 83Nu32, May 24, 1983). In light of the above standard, according to the facts acknowledged by the court below, it seems that the building of this case at the time of the acquisition of the building of this case constitutes residential buildings under Article 84-3 (2) (1) of the Enforcement Decree of the same Act, which were first used as kindergartens for not residential purpose, and it was registered in the house register, which was not residential building on the house register, and it cannot be seen as being used for the whole residential structure of this case.

3. Therefore, all arguments are without merit, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating judges.

Justices Yoon Il-young (Presiding Justice)