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(영문) 쟁점토지를 종합합산과세대상토지로 보아 종합부동산세를 과세한 처분의 당부(기각)
조세심판원 조세심판 | 2010-03-31 | 조심2009서1299 | 기타
[Case Number]

early 209west1299 ( October 31, 2010)

[Items]

Comprehensive Real Estate

[Types of Decision]

Dismissal

[Summary of Decision]

Since the current base value of land is less than 3/100 of the current base value of the relevant annexed land and is imposed pursuant to the provisions of the Comprehensive Real Estate Holding Tax Act after receiving a reply of general aggregate taxation as the land annexed to the building.

[Related Acts]

Article 15 of the Gross Real Estate Tax Act (Maximum Limit of Tax Burden)

【Disposition】

The appeal is dismissed.

【Reasoning】

1. Summary of disposition

A. On February 13, 1973, the claimant acquired OOOOOOOOOOOOOOO(hereinafter “influence land”) and on September 19, 1995, the claimant runs real estate rental business by constructing a ground building (the first floor on the underground first floor and neighborhood living facilities) with a total floor area of 246.96 square meters on the land at issue.

B. Since the statutory standard price of the above ground building is below 3/100 of the statutory standard price of the pertinent land, the disposition agency deemed the pertinent land as a general aggregate taxation land according to the authoritative interpretation by the Gangnam-gu Seoul Metropolitan Government Office that the pertinent land falls under the general aggregate taxation land pursuant to Article 182(1)1 of the Local Tax Act, and notified the applicant of the rectification and notification of KRW 50,967,40 for comprehensive real estate holding tax for 2008 and special rural development tax for 10,193,480 for rural development tax for 208.

C. The claimant appealed and filed an appeal on February 25, 2009 after filing an objection on December 19, 2008.

2. Opinions of the claimant and disposition agency;

A. The claimant's assertion

The key land was subject to separate aggregate taxation by 2007, which was the land subject to comprehensive real estate holding tax of 870,000 won in 207, which was the land subject to comprehensive aggregate taxation by 50,000 won in 2008 and was imposed on the claimant excessively in excess of the tax burden set forth in the Comprehensive Real Estate Holding Tax Act;

This is contrary to the principle of tax equality, and misunderstanding the factual relations and legal principles with respect to the provisions of the Comprehensive Real Estate Holding Tax Act, and in particular, the disposition agency should have notified the applicant of the provisions of the tax law in advance so that the applicant does not bear excessive taxes.

(b) Opinions of disposition agencies;

As the claimant raises an objection against the disposition of comprehensive real estate holding tax, the disposition authority has imposed the property tax on the OOO, the competent authority, in accordance with the provisions of Article 182 (1) 1 of the Local Tax Act, on the ground that the standard market price of the building falls short of 3/100 of the standard market price of the relevant annexed land (2/100, 2007: 2/100, 2008: 1.9/100: : 1.9/100) and the land attached to the building is subject to the disposition of comprehensive real estate holding tax under the provisions of the Comprehensive Real Estate Holding Tax Act.

3. Hearing and determination

(a) Points in dispute;

propriety of the disposition imposing the comprehensive real estate holding tax by deeming the key land as a general aggregate taxable land;

(b) Related statutes;

(1) Gross Real Estate Tax Act

Article 11 The comprehensive real estate holding tax on land shall be imposed by dividing the land located in Korea into the general aggregate taxation subject to Article 182 (1) 1 of the Local Tax Act (hereinafter referred to as the “general aggregate taxation subject to general aggregate taxation”) and the special aggregate taxation subject to Article 182 (1) 2 of the same Act (hereinafter referred to as the “special aggregate taxation subject to separate taxation”).

Article 12 (Person Liable for Tax Payment) (1) Any person liable to pay the property tax on land as of the tax base date who falls under any of the following subparagraphs shall be liable to pay the comprehensive real estate holding tax

1. In cases of a general aggregate taxation, a person whose aggregate amount of the published prices of the relevant land subject to taxation located in Korea exceeds five hundred million won;

2. In cases of special aggregate taxation, a person whose aggregate amount of published prices of the relevant land subject to taxation located in Korea exceeds eight billion won.

(1) Where the amount of tax calculated in accordance with Presidential Decree, which is the aggregate of the amount equivalent to the property tax on land and the amount equivalent to general aggregate tax on land (hereafter referred to as "amount equivalent to total tax on land subject to general aggregate taxation" in this Article) a taxpayer subject to comprehensive real estate holding tax is obliged to pay in relation to land subject to general aggregate taxation for the relevant year exceeds 150/100 of the amount equivalent to total tax on the relevant land subject to general aggregate taxation of the immediately preceding year computed in accordance with Presidential Decree, notwithstanding Article 14 (1), the excess shall be deemed non-existent.

(2) Where the amount of taxes calculated in accordance with Presidential Decree, which is the aggregate of the amount equivalent to the property tax on housing and the amount equivalent to special aggregate tax on land (hereafter referred to as "amount equivalent to total tax on land subject to special aggregate taxation" in this Article) a taxpayer subject to comprehensive real estate holding tax is obliged to pay in relation to land subject to special aggregate taxation for the relevant year exceeds 150/100 of the amount equivalent to total tax on the relevant land subject to special aggregate taxation of the immediately preceding year computed in accordance with Presidential Decree, notwithstanding Article 14 (4),

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

Article 6. (1) The term "amount of tax calculated in accordance with Presidential Decree" as the total amount of tax on the land subject to general aggregate taxation to be paid in the relevant year under Article 15 (1) of the Act means the aggregate of the amount of property tax (where the upper limit of tax burden is applied under Article 195-2 of the Local Tax Act, referring to the amount of tax after applying the upper limit) imposed in accordance with the provisions of the Local Tax Act on the land subject to general aggregate taxation (hereafter referred to as "general aggregate taxation" in this Article) and the amount of comprehensive real estate holding tax calculated in accordance with the provisions of Article 14 (1) through (3) and (7) of the Act in the relevant year.

(2) "Amount equivalent to the total tax on land subject to general aggregate taxation imposed on the relevant land in the preceding year pursuant to Presidential Decree" in Article 15 (1) of the Act means the aggregate of the amount equivalent to the property tax on general aggregate taxation for the relevant year and the amount equivalent to general real estate under subparagraph 2, deeming that the taxpayer has owned the land subject to general aggregate taxation for the relevant year as of the tax base date of the immediately preceding year regardless of whether the taxpayer actually owns

1. Amount equivalent to property tax: The aggregate of the amounts calculated by applying the Local Tax Act (excluding Articles 188 (3) and 195-2 of the same Act) of the immediately preceding year to the land subject to general aggregate taxation in the relevant year;

2. Amount equivalent to comprehensive real estate tax: The amount calculated by applying the Act (excluding Article 15 of the Act) in the immediately preceding year to the land subject to comprehensive aggregate taxation for the pertinent year. In such cases, the relevant provisions shall apply mutatis mutandis to "tax amount (referring to the tax amount calculated by applying the tax rate applied where the tax rate adjusted or adjusted under Article 188 (3) of the Local Tax Act is applied, and the tax amount applied where the upper limit of tax burden is applied under Article 195-2 of the same Act)" in Article 14 (3) of the Act.

(3) Where there is no tax base for consolidated taxation land for the relevant year due to the division, merger, land category change, new registration, registration conversion, etc. of land, the provisions of paragraph (2) shall apply after calculating the tax base by applying the Local Tax Act of the immediately preceding year and the Act of the immediately preceding year, deeming that the land subject to consolidated taxation for the

(4) The provisions of Article 5 (4) shall apply mutatis mutandis to the land subject to general aggregate taxation for the relevant year in the application of paragraphs (2) and (3). In such cases, "house subject to general aggregate taxation" shall be deemed "land subject to general aggregate taxation".

(3) Local Tax Act

Article 182 (Classification of Objects of Taxation) ① Objects of taxation of property tax on land shall be classified into objects of general aggregate taxation, objects of separate taxation and objects of separate taxation.

1. Objects of general aggregate taxation: The land owned by a person liable to pay tax as of the tax base date, excluding the land subject to the objects of special aggregate taxation or separate taxation: Provided, That the land falling under any of the following items shall not be deemed objects

(a) The land on which the property tax is not levied or exempted pursuant to this Act or related Acts and subordinate statutes;

(b) Land equivalent to the ratio of land whose property tax is reduced pursuant to this Act or other Acts and subordinate statutes;

2. Special aggregate taxation: The land attached to the building as prescribed by the Presidential Decree, which is owned by the person liable for tax payment as of the tax base date, and which is prescribed by the Presidential Decree, being subject to a separate aggregate taxation: Provided, That the land under the provisions of paragraph (1) 1 (a) and (b)

(4) Enforcement Decree of the Local Tax Act

(1) The term “land annexed to a building as prescribed by the Presidential Decree” in the main sentence of Article 182 (1) 2 of the Act means the land annexed to a building falling under any of the following subparagraphs: Provided, That the land annexed to a building for which permission, etc. is required to be obtained pursuant to the provisions of related Acts and subordinate statutes, such as the Building Act, and which is not permitted, or which is being used without obtaining approval for use (including approval for temporary use):

1. The land annexed to structures for factories within the Special Metropolitan City area, Metropolitan City area and Si area (excluding the area falling under any of the following items), which is the land within the scope computed by multiplying the floor area of structures for factories (in the case of installations other than the buildings, referring to their horizontal plane projection area) by the applicable multiple by specific-use area under the provisions of

(a) Eup/Myeon areas;

(b) Industrial complexes designated by the Industrial Sites and Development Act;

(c) Industrial areas designated by the National Land Planning and Utilization Act; and

2. Land annexed to structures excluding the land annexed to structures falling under any one of the following items from among the land annexed to structures (excluding the structures for factories under subparagraph 1), which is the land within the scope of area computed by multiplying the floor area of structures (referring to the horizontal plane projection area in the case of installations other than the structures) by the applicable multiple by specific-use areas under paragraph (2):

(a) The land annexed to structures within the land as provided in Article 182 (1) 3 (c) of the Act;

(b) The land annexed to structures whose current base value of structures is short of 3/100 of the current base value of relevant annexed land; and

C. Facts and determination

(1) The claimant acquired the key land on February 13, 1973, and newly constructed a building on the ground (one story above ground, one story above ground, and neighborhood living facilities) with a total floor area of 246.96 square meters on the key land on September 19, 195, and the disposal agency has a real estate rental business. Since the standard market price of the above ground building falls short of 3/100 of the standard market price of the key land, the disposal agency has the fact that the key land falls under the general aggregate land subject to general aggregate taxation under Article 182(1)1 of the Local Tax Act, and the fact that the authoritative interpretation (OOOOOO, OOOOOOOOO, and OOOOOOOOOOOOOOO) of OOOOOO that the key land is considered as the general aggregate land subject to comprehensive taxation and that the applicant imposed comprehensive real estate tax on the applicant

(2) The claimant asserts that the land in dispute is subject to separate aggregate taxation by 2007, and the comprehensive real estate holding tax amounting to 870,000 won in 207 is the land subject to comprehensive aggregate taxation by 50,000 won in 208, and the land subject to comprehensive taxation is excessively imposed on the claimant exceeding the tax burden stipulated in the Comprehensive Real Estate Holding Tax Act, and thus, the claimant is charged to the principle of tax equality, misunderstanding the factual relations and legal principles as to the provisions of the Comprehensive Real Estate Holding Tax Act, and the disposition authority has a significant defect in the procedure, such as not notifying the person subject to comprehensive real estate holding tax in advance.

(3)The tax burden system provides that in the case of land subject to general aggregate taxation, the gross real estate tax (property + comprehensive real estate tax) payable for the year concerned so that it does not exceed 150 per cent of the gross amount of tax in the preceding year, as land subject to general aggregate taxation in the preceding year is separately charged in the preceding year, so the tax burden is not applicable to land subject to general aggregate taxation, and even if the maximum amount of tax burden is calculated by regarding the land subject to comprehensive aggregate taxation in 207, which is the preceding year, as land subject to comprehensive aggregate taxation, it appears that there is no excess tax burden in the following table

OOOOOOOOOOOOOOOOOOO

(O) (O)

O) O,OO,OO,OO,OOOO,OO,OO,OO(OO).

O) O,OO,OO,OO,OOOO,OO,OO,OO(OO).

(4) The disposition agency imposed the comprehensive real estate holding tax on the claimant according to due process, and it does not find any apparent and significant defect in the taxation procedure, such as questioning the head of the competent authority, OOOOO, and confirming that the land at issue is subject to comprehensive aggregate taxation of property tax.

(5) On the other hand, the claimant argues that the excess tax imposed is contrary to the principle of tax equality inasmuch as the excess tax imposed was due to the occurrence of the tax burden due to the previous year, and that it is an unreasonable disposition with serious procedural defects; or

When comprehensively collected that the disposition authority received authoritative interpretation of land subject to general aggregate taxation from the competent authority of the land at issue, that there is no excessive amount of tax imposed, and that there is no apparent and serious defect in the taxation procedure, it is deemed that there is no error of disposition by the disposition authority.

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 a trial has no merit as a result of the review.

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