The scope of subject matter of heavy taxation under Article 138 (1) 3 of the Local Tax Act and Article 102 (2) of the Enforcement Decree of the same Act.

According to the purport of Article 138 (1) 3 of the Local Tax Act and Article 102 (2) of the Enforcement Decree of the same Act, all real estate registrations acquired by a corporation within five years after the establishment of a branch in a large city are subject to heavy taxation of registration tax, etc.

Article 138 (1) 3 of the Local Tax Act, Article 102 (2) of the Enforcement Decree of the same Act

Supreme Court Decision 87Nu531 Decided September 8, 1987 88Nu3031 Decided June 14, 1988

Gyeongcop Co., Ltd., Counsel for the defendant-appellant-appellee and three others

The head of Jung-gu Seoul Metropolitan Government

Seoul High Court Decision 88Gu9390 delivered on January 16, 1989

The appeal is dismissed.

The costs of appeal are assessed against the plaintiff.

The Plaintiff’s attorney’s grounds of appeal are examined.

1. On the first ground for appeal:

According to the reasoning of the judgment of the court below, the court below, based on the whole evidences, found that the plaintiff had operated 1, 2, and 3 business within the main office from January 16, 1978, which is the time of the establishment of the main office to operate the business of direct use, clothing manufacturing, and distribution, and 1, 2, and 2, export from 2, and 3, and establishment and operation of direct sales offices to take charge of retail business, and 3, from that time to June 30, 1987, the direct sales offices were moved to 3, and operated only once the main office is moved to 1,000 to 1,00,000, and 17,000,000,000 from the main office to 1,7,000,000,000,000,000,000,000,000,00,000,00,000.

2. On the second ground for appeal:

According to the purport of Article 138 (1) 3 of the Local Tax Act and Article 102 (2) of the Enforcement Decree of the same Act, all real estate registration acquired by a corporation within five years after the establishment of a branch in a large city is an opinion of party members to be subject to heavy taxation such as registration tax (see Supreme Court Decision 87Nu531 delivered on September 8, 1987; Supreme Court Decision 88Nu3031 delivered on June 14, 198).

According to the judgment of the court below and the records, it seems that the plaintiff's direct sales outlet was actually established as a branch under Article 138 (1) 3 of the above Act on July 1, 1987, and it is clear that the plaintiff acquired and registered the real estate of this case within 5 years thereafter, it constitutes an object of heavy registration tax under Article 138 (1) 3 of the above Act and Article 102 (2) of the Enforcement Decree of the above Act. Thus, the judgment of the court below to the same purport is just, and there is no error of law by misunderstanding legal principles such as theory.

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.

Justices Kim Jong-ju (Presiding Justice)