Whether the decision of inconsistency with the Constitution on Land Excess Profit Tax Act affects the provisions of Article 66-3 of the former Regulation of Tax Reduction and Exemption Act.

Article 66-3 of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 4285 of Dec. 31, 1990) provides that “Land which is subject to the land excess profit tax under the Land Excess Gains Tax Act” shall be excluded from the transfer income tax. However, this provision is merely a form of citing some provisions of the Land Excess Income Tax Act in prescribing the scope of the exclusion land from the transfer income tax reduction and exemption, and the Regulation of Tax Reduction and Exemption Act and the Land Excess Income Tax Act differ from the legislative purpose and purpose thereof, so it cannot be said that there exists a decision on the inconsistency of the Constitution with the provisions of the former Regulation of Tax Reduction and Exemption Act.

Article 66-3 of the former Regulation of Tax Reduction and Exemption Act (amended by Act No. 4285 of Dec. 31, 1990)

Plaintiff-Appellant Lee Jae-hwan et al.

Head of the Tax Office

Daegu High Court Decision 94Gu201 delivered on July 8, 1994

The appeal is dismissed. The costs of appeal are assessed against the plaintiff.

We examine the grounds of appeal.

In light of the records, after compiling evidence and finding facts as stated in its holding, the court below is justified in holding that the reduction of 50% of the transfer income tax shall be excluded in accordance with Article 66-3 of the former Tax Reduction and Exemption Control Act (amended by Act No. 4285 of Dec. 31, 1990) which was enforced as of the transfer date as of the transfer date as to the transfer margin accruing from the transfer of the land of this case, since the status of the Plaintiff at the time of transferring the land of this case was the idle land subject to the land excess profit tax as the site, and there is no error of law such as the theory of lawsuit.

Article 66-3 of the Regulation of Tax Reduction and Exemption Act (amended by Act No. 4165 of Dec. 30, 1989) prior to the amendment by Act No. 4285 of Dec. 31, 1990) provides that "land which is subject to the land excess profit tax under the Land Excess Profit Tax Act" shall be excluded from the transfer income tax reduction and exemption. However, in prescribing the scope of land excluding transfer income tax reduction and exemption, it is merely a form of citing some provisions of the Land Excess Profit Tax Act in the Regulation of Tax Reduction and Exemption Act, which differs from the legislative purpose and purpose of the Regulation of Tax Reduction and Exemption Act and the Land Excess Profit Tax Act differs from that of the legislation. Therefore, it cannot be said that there was a decision of inconsistency with the Constitution on the Land Excess Profit Tax Act, and there is no reason to discuss.

Therefore, the plaintiff's 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 on the bench.

Justices Lee Don-hee (Presiding Justice)