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조세심판원 조세심판 | 2016-03-18 | 조심2016서0404 | 기타
【Request Number】

【Request No. 2016,0404 ( March 18, 2016)

[Items]

[Items] Comprehensive Real Estate [Form]

[Summary of Decision]

[Determination] In the formula in Articles 4-2 and 5-3 (1) and (2) of the Enforcement Decree of the Comprehensive Real Estate Tax Act on the deduction of property tax of comprehensive real estate holding tax, "the amount equivalent to the property tax calculated according to the standard tax rate for property tax on land subject to aggregate taxation/(comprehensive/ separate) for the tax base on land subject to aggregate taxation" means the amount equivalent to the tax base calculated by multiplying the amount of comprehensive real estate holding tax by the fair market price ratio of the comprehensive real estate holding tax by the publicly notified price in excess of the standard amount of taxation, which again seems to have applied the fair market price ratio of the comprehensive real estate holding tax and the standard tax rate of property tax. Therefore, in calculating the amount of property tax to be deducted when calculating the amount of comprehensive real estate holding tax, the disposition

[Related Acts]

[Related Acts and subordinate statutes] Article 8 of the Gross Real Estate Tax Act / Article 13 of the Gross Real Estate Tax Act

【Reference Decision】

[Reference Decision] High Court Decision 2015 Middle5450

【Disposition】

The appeal is dismissed.

【Reasoning】

1. Summary of disposition;

(a) The applicant corporation is holding the special aggregate taxation of OO land as of the OO tax base date;

B. In calculating the amount of comprehensive real estate holding tax on any object of taxation held by a requesting corporation as above as of the tax base date of theOO, the agency determined and notified the amount of property tax to be deducted by calculating the amount of property tax under Articles 9(3), 14(3) and 14-3 of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 26670, Nov. 30, 2015) as stipulated in Articles 4-2 and 5-3 of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 26670, Nov. 30, 2015).

C. A claimant filed a request for an OO judgment against the claimant (the claimed tax amount is the OO of the comprehensive real estate holding tax for 2015 and the OO of the special rural development tax for 2015).

2. Opinion of the requesting corporation and the disposition agency;

A. The claimant corporation's assertion

In light of the developments and purport of the amendment of the Local Tax Act, the Gross Real Estate Tax Act, and the Enforcement Decree of the same Act, there is no change in the purport of deducting the amount of property tax imposed overlapping with the amount of comprehensive real estate tax. Thus, the amount of property tax to be deducted by the formula under Article 5-3 of the Enforcement Decree of the Gross Real Estate Tax Act shall be calculated according to the formula under Article 5-3 of the Enforcement Decree of the Gross Real Estate Tax Act 】 (amount of publicly notified price-taxable standard) 】 (amount of property tax and comprehensive real estate holding tax 】 Property tax rate 】 Property tax rate 】 even if there is

(b) Opinions of disposition agencies;

The purpose of the provisions of the Comprehensive Real Estate Tax Act is to adjust double taxation by deducting the amount of the comprehensive real estate holding tax imposed from the amount of the comprehensive real estate holding tax, which is to pay the amount of the comprehensive real estate holding tax. This disposition is justifiable because it is imposed again by applying the standard tax rate of the comprehensive real estate holding tax to the amount equivalent to the tax base of the comprehensive real estate holding tax calculated by multiplying the amount of the comprehensive real estate holding tax by the fair market price ratio of the amount of the comprehensive real estate holding tax and the standard tax rate of the property tax in calculating the amount of the comprehensive real estate holding tax by the amount of the comprehensive real estate holding tax.

3. Hearing and determination

A. Key issue

Appropriateness of the disposition of imposing comprehensive real estate tax and special rural development tax by applying both the fair market price ratio of comprehensive real estate holding tax and the fair market price ratio of property tax in calculating the amount of comprehensive real estate holding tax.

B. Relevant statutes

(1) Gross Real Estate Tax Act

Article 8 (Standard Tax Base for Sheet) (1) The tax base for comprehensive real estate holding tax on housing shall be the amount calculated by multiplying the aggregate amount of publicly announced prices of housing by each taxpayer (in cases of one house owner per household prescribed by Presidential Decree (hereinafter referred to as "one house owner for one household") by the fair market value ratio prescribed by Presidential Decree within the scope from 60/100 to 100/100 in consideration of the real estate market situation, financial conditions, etc. by the amount which remains after deducting 300 million won from the aggregate amount, as prescribed by Presidential Decree, where one of members of a household owns the relevant housing alone as of the tax base date: Provided,

Article 13 (Tax Base for Special Taxation) (2) The tax base for comprehensive real estate holding tax on land subject to special aggregate taxation shall be an amount calculated by multiplying the amount calculated by deducting eight billion won from the total amount of published prices of the relevant taxable land by each taxpayer by the fair market price ratio prescribed by Presidential Decree within the scope from 60/100 to 100/100 in consideration of the real estate

(3) Where the amount under paragraph (1) or (2) is smaller than zero, it shall be deemed zero.

Article 14 (Amount of Tax to be applied to the increased or decreased tax rate pursuant to Article 111 (3) of the Local Tax Act, and the amount of tax to be applied to the upper limit of the tax burden pursuant to Article 122 of the same Act) shall be deducted from the amount of tax to be imposed as property tax on the land subject to the relevant taxation on the tax base of the land subject to general aggregate taxation.

(6) The amount of tax imposed as property tax on the land subject to special aggregate taxation on the tax base of the land subject to the relevant taxation (where the tax rate adjusted to increase or decrease under Article 111 (3) of the Local Tax Act is applied, referring to the tax rate applied, and where the upper limit of tax burden is applied under Article 122 of the same Act, referring to the tax amount applied, referring to the tax

(7) Necessary matters concerning deduction, etc. of the amount of comprehensive real estate holding tax on land shall be prescribed by Presidential Decree.

(2) Enforcement Decree of the Gross Real Estate Tax Act

Article 2-4 (Fair Market Price Ratio) (1) "Fair Market Price Ratio prescribed by Presidential Decree" in the main sentence of Article 8 (1) and Article 13 (1) of the Act means 80/100.

(2) "Fair market price ratio prescribed by Presidential Decree" in Article 13 (2) of the Act means 80/100: Provided, That 70/100 for the portion for which tax liability arises in 209, and 75/100 for the portion for which tax liability arises in 2010.

Article 4-2 (Calculation of Property Tax Amount deducted from Comprehensive Real Estate Holding Tax for Housing Units) The amount of tax imposed as property tax on housing deducted from the Comprehensive Real Estate Holding Tax for Housing Units pursuant to Article 9 (4) of the Act shall be the amount calculated by the following formula:

The amount equivalent to property tax calculated by adding up houses equivalent to the property tax rate calculated according to the standard tax rate of property tax on housing with respect to the tax base of housing x the amount equivalent to the property tax on housing x the amount equivalent to the property tax on housing x the amount equivalent to

(1) The amount of tax imposed as property tax on land subject to general aggregate taxation which is deducted from the amount of general aggregate tax on land pursuant to Article 14 (7) of the Act shall be the amount calculated by the following formula:

The amount equivalent to the property tax calculated by the standard tax rate for property tax on land subject to general aggregate taxation calculated by summing up the land equivalent to the property tax rate for property tax on land subject to general aggregate taxation calculated by the standard tax rate for property tax on the tax base on the land subject to general aggregate taxation 】 The amount equivalent to the property tax on land subject to general aggregate taxation

(2) The amount of tax imposed on the land subject to special aggregate taxation deducted from the amount of special aggregate tax on land pursuant to Article 14 (7) of the Act shall be the amount calculated by the following formula:

The amount equivalent to the property tax calculated according to the standard tax rate on property tax on land subject to separate aggregate aggregate aggregate aggregate aggregate aggregate taxation calculated according to the standard tax rate on property tax on land subject to separate aggregate taxation on the tax base on land subject to separate aggregate aggregate taxation 】 The amount equivalent to the property tax on land subject to separate aggregate taxation calculated according to the standard tax

(3) Local Tax Act

Article 110 (Tax Base) (1) The tax base for property tax on land, buildings and housing shall be the value calculated by multiplying the current base value under Article 4 (1) and (2) by the fair market value ratio prescribed by Presidential Decree within the scope prescribed by any of the following, in consideration of the trend of the real estate market, local financial conditions, etc.:

1. Land and buildings: From 50/100 to 90/100 of the statutory standard prices;

2. Housing: From 40/100 to 80/100 of the statutory standard prices.

C. Facts and determination

(1) When calculating the amount of comprehensive real estate holding tax on the applicant corporation, the disposition agency imposed the property tax by deducting the amount of the property tax already paid pursuant to Articles 9(3) and 14(3) and (6) of the Comprehensive Real Estate Holding Tax Act, Articles 4-2 and 5-3 of the Enforcement Decree of the same Act, and attached Form 3(2) of the Enforcement Rule of the same Act, by again multiplying the amount equivalent to the tax base of comprehensive real estate holding tax calculated by multiplying the amount in excess of the standard amount of taxation by the fair market price ratio of the property tax, by the amount equivalent to the amount equivalent to the property tax calculated by multiplying the amount in excess of the standard amount of taxation by the fair market price ratio of the comprehensive real estate holding tax.

In this regard, the purport of deducting the amount of property tax is to solve double taxation, and in the case of calculating it like the disposition agency, the amount of property tax would result in double taxation of comprehensive real estate holding tax as much as the excessive amount of tax is paid because the fair market price ratio of comprehensive real estate holding tax is taken into account in duplicate, and in violation of the upper law, the enforcement regulations are

(2) In light of the above facts and relevant laws and regulations, the provisions of the Gross Real Estate Tax Act provide that the taxation standard excess amount shall be the tax base of the comprehensive real estate tax, and the amount applying the fair market price ratio of the comprehensive real estate tax to the fair market price of the comprehensive real estate tax shall be the property tax base of the comprehensive real estate tax, and the amount applying the fair market price ratio to the standard amount of the comprehensive real estate tax in the Local Tax Act shall be the amount which is the amount which is the amount which is the fair market price ratio to the fair market price of the comprehensive real estate tax. Thus, the amount of the property tax calculated by the standard tax rate of the property tax of the real estate tax of the land subject to taxation which is the aggregate of housing / (comprehensive, separate) in each formula of Article 4-2 and Article 5-3(1) and (2) of the Enforcement Decree of the Comprehensive Real Estate Tax Act shall be the amount which is the amount which is the amount which is the amount of property tax calculated by multiplying the standard amount of the comprehensive real estate tax by the fair market price ratio.

Therefore, in calculating the amount of property tax to be deducted by the disposition agency when calculating the amount of comprehensive real estate holding tax, it is judged that the application of the fair market price ratio of comprehensive real estate holding tax and the fair market price ratio of the property tax is not erroneous (the same meaning is the same as the majority of the Supreme Court Decision 2015Du5450, Feb. 29,

4. Conclusion

This case shall be decided as ordered in accordance with Articles 81 and 65 (1) 2 of the Framework Act on National Taxes because the petition for adjudication has no merit as a result of the review.

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