meaning of permission, etc. under Article 78-3 (14) of the former Enforcement Rule of the Local Tax Act (amended by Ordinance of the Ministry of Home Affairs No. 322, Jun. 10, 1980)

The permission, etc. referred to in Article 78-3 subparag. 14 of the former Enforcement Rule of the Local Tax Act (amended by the Ordinance of the Ministry of Home Affairs No. 322, Jun. 10, 1980) refers to the permission, etc. for a specific use of the land from an administrative agency to use the land for specific purpose, and it is not the permission for a certain project to use the land.

Article 142(1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 1066, Dec. 31, 1981); Article 78-3 subparag. 14 of the former Enforcement Rule of the Local Tax Act (amended by Ordinance of the Ministry of Home Affairs No. 322, Jun. 10, 19

Supreme Court Decision 84Nu726 Decided April 9, 1985

[Judgment of the court below]

The head of Mapo-gu Seoul Metropolitan Government

Seoul High Court Decision 83Gu375 delivered on November 11, 1983

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

The grounds of appeal are examined.

1. Article 142 (1) (6) of the Enforcement Decree of the Local Tax Act (amended by the Presidential Decree No. 10663, Dec. 31, 1981) which was in force at the time of taxation of this case defines a public land and provides that no ground settlement (excluding a dry field, stone collection place, and borrow house) exists as of the date of commencing the property tax payment period: Provided, That the following land shall not be deemed a public land, it shall be deemed as one, and it shall be listed under the Ordinance of the Ministry of Home Affairs, and Article 78-3 (1) (6) of the Enforcement Decree of the Local Tax Act (amended by the Presidential Decree No. 1063, Dec. 31, 1981) provides that the land which the owner of the land continues to use for specific purpose after obtaining permission, approval, designation, decision, etc. from the administrative agency for the specific purpose of use of the land for which the owner of the land can use it for 14th or more specific purpose of use from the administrative agency.

In addition, Article 188 of the Local Tax Act, the provisions of the above Enforcement Rule, which is the mother law, is a violation of Article 142 of the same Enforcement Decree, or a violation of Article 22 of the Constitution, can not be adopted only under its own opinion.

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 Lee Chang-chul (Presiding Justice)