Where a building is composed of several floors, the floor area of the building in the first instance of Article 11 of the Enforcement Decree of the Land Excess Profit Tax Act

According to Article 11 (1) of the Enforcement Decree of the Land Excess Profit Tax Act, in the case of facilities other than buildings, it shall be based on the horizontal plane projection area; Articles 1 and 3 of the Land Excess Profit Tax Act; Article 53 of the former Building Act (wholly amended by Act No. 4381, May 31, 1991); Article 101 (1) 3 of the Enforcement Decree of the same Act (wholly amended by Presidential Decree No. 13655, May 30, 1992); Article 73 of the Building Act; Article 119 (1) 3 of the Enforcement Decree of the same Act; Article 9 (3) 2 (a) of the Land Excess Profit Tax Act; and Article 26 (2) 1 of the Enforcement Decree of the same Act, in calculating the area of buildings under Article 11 (1) of the same Act, if buildings consist of several floors, the floor area of each floor, including underground floors, is the largest among the floor areas of each floor.

Article 9(3)2 Item (a) of the Land Excess Profit Tax Act; Articles 11(1) and 26(2)1 of the Enforcement Decree of the same Act; Article 53 of the former Building Act (amended by Act No. 4381 of May 31, 191); Article 101(1)3 of the Enforcement Decree of the same Act; Article 73 of the Building Act; Article 119(1)3 of the Enforcement Decree of the same Act

Attorney Jeon Jong-gu, Counsel for the defendant-appellant

the director of the tax office

Seoul High Court Decision 92Gu36009 delivered on July 13, 1993

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

We examine the grounds of appeal.

According to the reasoning of the judgment below, in calculating the area under Article 9 (3) 2 (a) of the Land Excess Profit Tax Act and Article 26 (2) 1 of the Enforcement Decree of the same Act, the court below held that the area of the building under Article 11 (1) of the Enforcement Decree of the same Act is the largest among the floor areas of each floor including underground floors in case the building consists of several floors, so the land area owned by the plaintiff of this case does not exceed the basic area calculated by the floor area of the first floor among the buildings of this case. Under Article 11 (1) of the Enforcement Decree of the Land Excess Profit Tax Act, the decision of the court below is justified in the misapprehension of legal principles as stated in Article 1 and Article 3 of the Land Excess Profit Tax Act, Article 53 of the former Building Act (wholly amended by Act No. 4381 of May 31, 191), Article 10 (1) 130 of the same Enforcement Decree of the same Act (wholly amended by Presidential Decree No. 1365 of May 365, 199).

Therefore, the appeal is dismissed and all 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 Yoon Young-young (Presiding Justice)