Land for lease used as a subway site office and land to be excluded from the vacant land prescribed in Article 78-3 and 14 of the Enforcement Rule of the Local Tax Act;

Since the size, location, etc. of the land of this case owned by the plaintiff is optimal to install the subway construction site office, etc., and when Seoul Metropolitan Government needs to cooperate with the constructor in order to provide convenience, if the constructor and the constructor enter into a lease contract with the plaintiff around March 1979, and the constructor entered into a lease contract with the plaintiff according to the cooperation order between the subway headquarters and the contractor, and the lessee has constructed the site office on the above land and used all the above land as a collection yard of the building site and construction materials until now, it can be deemed that as of the starting date of the property tax payment for the year 1981, land owner, who is the land excluded from the vacant land stipulated in Articles 78-3 and 14 of the Enforcement Rule of the Local Tax Act as of the starting date of the property tax payment for specific purpose for not less than one year, can be deemed to be the land that has continued to be used for the relevant purpose with the permission or approval of the administrative agency.

Article 142 (1) 1 (6) of the Local Tax Act, Article 78-3 and Article 78-3 subparagraph 14 of the Enforcement Rule of the Local Tax Act

[Judgment of the court below]

Head of Gwanak-gu Seoul Special Metropolitan City

Seoul High Court Decision 82Gu124 delivered on July 15, 1982

The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal by the defendant litigant are examined.

According to the reasoning of the judgment, the court below held that the defendant used the above land for the purpose of fact-finding on September 16, 1981, which was 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act, and applied the heavy taxation rate to the plaintiff 370.8 square meters on the land owned by the plaintiff 81, which was 40,000 won or more for the second time in 81, and that the land was adjacent to the main points of subway lines in the 3-2 sections ordered by the Seoul Special Metropolitan City, and that the location and area of the land were optimal for the construction site office, the supervisor office of the Seoul Metropolitan City and other construction materials to be leased from the non-party 1,000,000 won for the above 1,000 won to the 1,000,0000 won for the above 1,000 won or more for the purpose of the 1,000 won or more for the purpose of the 1,0197.

Ultimately, 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 Il-young (Presiding Justice)