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(영문) 대법원 1994. 7. 29. 선고 94누3483 판결
[토지초과이득세부과처분취소][공1994.9.1.(975),2242]
Main Issues

Detailed effects of determination of urban planning, criteria for determination of individual scope

Summary of Judgment

The decision on urban planning has its effect due to the public announcement of the decision on urban planning, and it does not result from the public announcement of the approval of the cadastral public announcement drawing. However, in general, the drawings of the public announcement of the decision on urban planning cannot specify the specific scope or the individual land, so the specific effect of the decision on urban planning and individual scope shall be determined by

[Reference Provisions]

Article 8(1)14(a) of the Land Excess Profit Tax Act; Article 21(1)1 and Article 23 subparag. 1 of the Enforcement Decree of the Land Excess Profit Tax Act; Article 12 and Article 13 of the Urban Planning Act; Article 9 of the Enforcement Decree of the Urban Planning Act

Reference Cases

[Plaintiff-Appellant] Plaintiff 1 and 1 other (Law Firm Domin, Attorneys Park Domin-young and 1 other, Counsel for plaintiff-appellant-appellant-appellant-appellant-appellant-appellant-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellant-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee-Appellee

Plaintiff-Appellee

Plaintiff

Defendant-Appellant

Head of the Do Tax Office

Judgment of the lower court

Seoul High Court Decision 92Gu27401 delivered on January 19, 1994

Text

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

Reasons

The defendant's grounds of appeal are examined.

The determination of urban planning has its effect due to the public announcement of the determination of urban planning, and it does not result from the public announcement of the approval of the cadastral announcement drawing, but in general, since the drawings of the public announcement of urban planning cannot specify the specific scope or individual land alone, the specific effect of the determination of urban planning and the individual scope are determined by the cadastral announcement drawing (see, e.g., Supreme Court Decision 92Nu5607, Feb. 9, 1993). Therefore, the judgment of the court below to the same purport is just, and the judgment below does not contain any error of law like the theory of lawsuit in the judgment below. According to the facts duly established and the provisions of related Acts and subordinate statutes, the judgment of the court below that the land of this case falls under the land of which the use of 263 square meters at the time of the original adjudication is prohibited or restricted by the provisions of Acts and subordinate statutes after the acquisition of the land, and constitutes the land of which the land is not deemed the idle land, etc. for three years from December 31, 1989.

Therefore, the appeal shall be dismissed and all costs of appeal shall be assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Shin Sung-sung (Presiding Justice)

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