The meaning of "acquisition date" under Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act.

Article 142 (1) 1 (6) (b) of the Enforcement Decree of the Local Tax Act provides that the land for which one year and six months have not passed from the date of its acquisition shall not be considered as public land. Thus, the date of its acquisition shall be deemed as the date of its actual acquisition, and it shall be deemed as the date of its acquisition, and it shall not be interpreted differently from the date of its acquisition, on the ground that the unauthorized building constructed before January 14, 1974 was amended under Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act of December 31, 191, and it shall not be deemed as a ground settlement object from January 1, 1982, which was its enforcement date.

Article 142 (1) 1 (6) (b) of the Enforcement Decree of the Local Tax Act

[Judgment of the court below]

The head of Seongbuk-gu

Seoul High Court Decision 83Gu287 delivered on June 15, 1984

The appeal is dismissed.

The costs of appeal shall be borne by the plaintiff.

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

Article 142 (1) 1 (6) (b) of the Enforcement Decree of the Local Tax Act provides that land for which one year and six months have not passed from the date of its acquisition shall not be deemed public land, so the date of its acquisition shall be deemed to mean the date of its actual acquisition, and it shall not be interpreted differently from the date of its acquisition, since an unauthorized building constructed before January 14, 1974 was amended under Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act by Article 142 (1) 1 (6) of the Enforcement Decree of the Local Tax Act.

According to the reasoning of the judgment in this case, the court below rejected the plaintiff's assertion that the land in this case is not public land because it was an unauthorized building constructed before January 14, 1974, and it was excluded from public land before the amendment of the above Enforcement Decree of the Local Tax Act. In this case, the date of acquisition of land under Article 142 (1) 1 (6) (b) of the Enforcement Decree of the Local Tax Act shall be regarded as January 1, 1982, which is the enforcement date of the above Enforcement Decree. Thus, the land in this case shall not be public land because it is one year and six months have not passed since it was acquired as of the date of the commencement of the second period of the acquisition of the property tax in 1982, and it is obvious that the plaintiff was not public land before the amendment of the above Enforcement Decree of the Local Tax Act. However, the above opinion of the court below is just, and there is no error in the misapprehension of legal principles as seen above, and it is not justified in the conclusion of the judgment.

Therefore, the appeal is dismissed, and the costs of the appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices.

Justices Shin Jong-sung (Presiding Justice)