Imposition of property tax on the land whose payment is deferred in order to secure performance of warranty liability.

In order to secure the performance of warranty liability for defects from among the land recompenses that may occur after the completion of construction works from among the land recompenses for development outlay that the land partition rearrangement cooperative shall pay as construction expenses to the land rearrangement project contractor, the land for which the payment is temporarily deferred during the warranty period shall be exempted from the property tax.

Article 184 (1) 3 of the Local Tax Act

Supreme Court Decision 78Nu245 delivered on October 10, 1978 (Supreme Court Decision 11984 delivered on November 10, 1978; Supreme Court Decision 263Nu72 delivered on June 26, 200; Decision No. 184(1)245 delivered on October 10, 197, Court Gazette 601 delivered on July 1530)

Land Partitioning Association in an area located in the Sinsan River;

The head of Busan Dong-si

The disposition of imposition of property tax of 485,989 won in the year 1980, urban planning tax of 323,991 won, defense tax of 97,190 won in the real estate stated in the attached list that the Defendant imposed on the Plaintiff on September 10, 1980 is revoked.

Litigation costs shall be borne by the defendant.

The same shall apply to the order.

(1) Comprehensively taking account of each of the statements in Gap evidence Nos. 1-1 through 19 (each tax notice) of No. 1-1, 2, and 3 (each decision on collection) and the whole purport of the pleadings, the fact that the defendant imposed property tax on the plaintiff on September 10, 1980 on the land in the attached list, which was recorded as owned by the plaintiff as of the starting date of the tax payment period of September 10, 1980, on the land in the attached list, which was recorded as owned by the plaintiff as of the starting date of the tax payment period of this case, with the tax rate of KRW 161,96,00, which is the tax base of KRW 161,96,00, which is the tax rate of KRW 188 (1) 1 (i) of the Local Tax Act at the time of the above taxation, may be recognized.

(2) The plaintiff's attorney asserts that the plaintiff association is a non-profit public corporation established for the implementation of the compartmentalization and rearrangement project in the Simsan City of Busan, and the pertinent taxable land is a property used directly by the plaintiff association for its business, and thus, the property tax should not be imposed pursuant to the provisions of Article 184 (1) 3 of the Local Tax Act, but the defendant's disposition against which the tax was imposed should be revoked illegally. However, although the plaintiff association is a non-profit corporation, it cannot be viewed as a public corporation with the purpose of social and general interest of many and unspecified persons merely because the purpose of the project is a non-profit corporation, and even if it is a non-profit public corporation, it is not a property used directly for the business of the plaintiff association.

(3) Article 184 (1) 3 of the Local Tax Act provides that "No property tax shall be imposed on the property directly used by a non-profit entrepreneur for the above business, religious, charity, art, or other public interest as prescribed by the Presidential Decree." Article 136 of the Enforcement Decree of the above Act provides that "non-profit entrepreneur prescribed by the Presidential Decree" shall be applied mutatis mutandis to the promotion of the construction cost of the above-mentioned land for the purpose of the construction project and the improvement of the land category of the non-profit entrepreneur's land for the same purpose as that of the above-mentioned land for the purpose of the construction of the non-profit entrepreneur's land for the purpose of the construction of the non-profit entrepreneur's land for the purpose of the above-mentioned land division and improvement of the law, which is the first time to secure the utility of the non-profit entrepreneur's land for the purpose of the construction of the non-profit entrepreneur's new land for the purpose of the construction project and the first time after the construction of the land for the public interest." It is clear that the plaintiff corporation is a non-profit corporation established by the law enforcement purpose of the above Act.

(4) Thus, the defendant's instant taxation disposition is imposed on the land directly used for the business by the plaintiff association, which is a non-profit corporation with public interest, and thus, it violates Article 184 (1) 3 of the Local Tax Act. Thus, the plaintiff's claim for revocation of the unlawful disposition is justified, and the lawsuit cost is assessed against the losing party.

Judges Kim Jong-ju (Presiding Judge)