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Case Number of the immediately preceding lawsuit
Suwon District Court 2008Guhap3444 (201.06.07)
Title
The rejection disposition such as comprehensive real estate holding tax on forest land preserved in its original form is legitimate.
Summary
The Comprehensive Real Estate Tax Act itself is not unconstitutional but does not violate the principle of no taxation without law and the principle of no comprehensive delegation prohibition, and does not infringe on the equality and freedom of occupation selection under the Constitution.
Related statutes
Article 11 of the Gross Real Estate Tax Act
Cases
2011Nu22732 Demanding revocation of revocation of revocation of comprehensive real estate holding tax, etc.
Plaintiff and appellant
XX Stock Company
Defendant, Appellant
Head of Namyang District Tax Office
Judgment of the first instance court
Suwon District Court Decision 2008Guhap3444 Decided June 7, 2011
Conclusion of Pleadings
October 25, 2011
Imposition of Judgment
January 10, 2012
Text
1. The plaintiff's appeal shall be lodged.
2. The costs of appeal shall be borne by the Plaintiff.
Purport of claim and appeal
The decision of the first instance is revoked. The defendant's rejection disposition of the comprehensive real estate holding tax for the plaintiff on November 28, 2007 shall be revoked in 2005 and 2006.
Reasons
Article 11 of the former Enforcement Decree of the Local Tax Act (amended by Act No. 1021, Mar. 31, 2010); Article 11 of the former Enforcement Decree of the Local Tax Act (amended by Act No. 1021, Mar. 31, 2010) provides that real estate tax on land shall be imposed separately for the purpose of general aggregate taxation and separate taxation under Article 182(1) of the Local Tax Act (amended by Presidential Decree No. 1864, Feb. 29, 200; hereinafter the same shall apply) because it is difficult for the Plaintiff to separate or separate land from other land under Article 18 of the former Enforcement Decree of the Local Tax Act (amended by Act No. 1064, Feb. 1, 200); Article 182(1) provides that property tax on land shall be subject to general aggregate taxation, separate taxation, or separate taxation on forest facilities, etc. under Article 2 of the former Enforcement Decree of the Local Tax Act.
Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.