The case holding that the disposition imposing acquisition tax on the above real estate is unlawful in case where the purchase of the factory building and the height (30 percent progress) under construction on the land of the factory in an industrial complex and the report on the relocation of the factory under Article 25 of the Industrial Placement Act was made and the purchase price is paid.

On December 5, 1986, when the plaintiff entered into a contract to purchase factory sites and their ground located within the half-month Industrial Complex with about 30% of the construction work in progress, and filed a report on the transfer of factory under the proviso of Article 12 (2) of the Industrial Complex Management Act and Article 12 of the Enforcement Decree of the same Act on February 3, 1987, and completed the completion inspection of the above building after paying the balance of the construction permit title to Gap on February 14, 1987, following the change of the construction permit title, it cannot be deemed as an acquisition by succession of existing factory sites as prescribed in Article 79-10 of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 12573, Dec. 31, 198), and the plaintiff made a report on the transfer of the building site under Article 12 (1) of the Industrial Complex Management Act and Article 12 of the Enforcement Decree of the same Act, and the transfer of real estate to local government under the proviso of Article 18-13 of the Local Tax Act.

Article 110-3 (2) 1 of the Local Tax Act; Article 73 (1) of the Enforcement Decree of the Local Tax Act; Article 79-10 of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 12573, Dec. 31, 198); Articles 25 and 36 (3) of the Industrial Placement Act; Article 6 of the Local Industrial Development Act

Electrical Jina

[Defendant-Appellant] Kim In-hwan, Counsel for defendant-appellant

Seoul High Court Decision 88Gu8243 delivered on January 27, 1989

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, since the plaintiff acquired real estate from the non-party 1 on December 5, 1986 and the land of this case, which was purchased by the non-party 2 from the non-party 1 on which the non-party 30% of the construction work is in progress, the remaining payment date is 135,50,000 won, and the remaining payment date is 24th of the same month after the contract was concluded on January 15, 1987 under the provisions of Article 12(2) proviso of the Industrial Complex Management Act and Article 12 of the Enforcement Decree of the same Act, the plaintiff reported the transfer of the factory to the above non-party 1 on February 13, 1987 under the provisions of Article 25 of the Industrial Placement Act and the above provisions of Article 17 of the Local Tax Act, and the above provisions of Article 17 of the same Act were applied to the non-party 1 on February 14, 1987.

In addition, as seen earlier, the Plaintiff purchased factory buildings and fixtures (the title of building was changed in the name of the Plaintiff and the Plaintiff underwent a completion inspection after completion) with approximately 30 percent of the factory site in this case and its ground (the provisions before amendment by Presidential Decree No. 12573, Dec. 31, 198) shall not be deemed an acquisition by succession of existing factory prescribed in Article 79-10 of the Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 12573, Dec. 31, 198), and among the judgment of the court below, the Plaintiff’s above acquisition cannot be deemed an acquisition by succession of existing factory. Therefore, there is no error in the misapprehension of legal principles

Therefore, the appeal is dismissed, and the 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 Lee Jong-soo (Presiding Justice) Lee Chang-soo Kim Jong-won