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Case Number of the immediately preceding lawsuit
Seoul High Court-2015-Nu-14363 ( November 25, 2015)
Case Number of the previous trial
Seocho 2010Ch2413 (Law No. 9.20, 2010)
Title
The calculation of the property tax to be deducted by applying the formula in the Enforcement Rule is against the purpose of the Enforcement Rule. Therefore, it is unlawful.
Summary
(In the original instance) The amount of property tax to be deducted pursuant to the formula in the Enforcement Decree of the instant case 】 (Public notice price - the amount of tax base) 】 the smaller of the fair market price ratio of property tax and comprehensive real estate holding tax 】 the property tax rate.
Related statutes
Article 9 of the Gross Real Estate Tax Act
Text
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
Reasons
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the grounds of appeal by the appellant are not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed in accordance with Article 5 of the same Act. It is so decided as per Disposition by the assent