The early appellate court 2013 middle 2808

The revised Comprehensive Real Estate Tax Act does not violate the principle of no taxation without law or double taxation prohibition.

The amended Gross Real Estate Tax Act and the Enforcement Decree thereof do not unreasonably reduce the amount of property subject to deduction, but have improved the unreasonable deduction of excess amount of property tax pursuant to the previous laws, and thus are regulations to achieve the principle of substantial taxation and the principle of tax equity. Therefore, it does not violate the principle of no taxation without law and the

2014Gudan1070 Such revocation as comprehensive real estate holding tax

NewA Co., Ltd.

the director of the tax office of Western

June 17, 2014

July 1, 2014

1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Cheong-gu Office

On November 16, 2012, the Defendant’s disposition of comprehensive real estate holding tax and special rural development tax imposed by the Plaintiff on November 16, 2012, the portion exceeding the OOOO of comprehensive real estate holding tax and special rural development tax, shall be revoked.

1. Details of the disposition;

"A. As of June 1, 2012, the Plaintiff owned OO-dong O-dong O-dong O-dong O-dong, and 34 parcels of land as of June 1, 2012. As to this, the Defendant decided and notified the Plaintiff on November 16, 2012 after deducting OO-O-O-O-O-O-O-O-O-dong from the calculated amount of comprehensive real estate holding tax in 2012 (hereinafter “instant disposition”). B. The Plaintiff appealed against this and filed a petition for a trial with the Tax Tribunal on August 14, 2013.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 4

2. Whether the disposition is lawful;

A. The plaintiff's assertion

In deducting the amount of property tax imposed on the land subject to general aggregate taxation, the Defendant applied the form prescribed by the Enforcement Rule of the Comprehensive Real Estate Tax Act without following the provisions of the same Act to the portion (OOOO won) which applied the fair market price ratio (80/100) instead of the land value (OOOO won). As a result, the amount of property tax on the portion equivalent to 20/10 is omitted from the deduction, so that the amount of property tax on the portion equivalent to 20/100 of comprehensive real estate tax was imposed excessively by the Plaintiff, which is double taxation of property tax and comprehensive real estate tax, and thus should be revoked illegally.

B. Relevant statutes

It is as shown in the attached Form.

C. Determination

(1) The Act provides that "the fair market value of comprehensive real estate holding tax on land which is a general aggregate taxation 】 (the amount calculated by multiplying the fair market value determined by the Presidential Decree by the amount obtained by deducting KRW 500 million from the aggregate price of the relevant land which is a general aggregate taxation 】 (Article 13(1) and Article 14(3) and (7) of the Comprehensive Real Estate Holding Tax Act)." The Enforcement Decree of the Act provides that "the amount of property tax imposed on the relevant land which is a general aggregate taxation 】 the fair market value of the property tax 】 (the fair market value of the property tax 】 the fair market value of the property tax 】 the fair market value of the property tax 】 (the fair market value of the property tax 】 the fair market value of the property tax 】 the fair market value of the property tax 】 the amount calculated by deducting the amount of property tax imposed on the property which is a general aggregate taxation 】 the fair market value of the property tax 】 the fair market value of the property tax which is a general aggregate taxation 】 the fair market value of the property tax.

The current Comprehensive Real Estate Tax Act provides that the amount of comprehensive real estate tax shall be calculated by subtracting 500 million won from the total amount of the published value of the relevant land, not from the total amount of the published value of the comprehensive real estate tax (50 million won - 500 million won) x (1-the fair market value ratio of the comprehensive real estate tax) x (1-the fair market value ratio of the comprehensive real estate tax) . Therefore, the issue of double taxation is not likely to arise from the beginning. As such, the amount of property tax on the portion excluded from the tax base of the comprehensive real estate tax is not the amount of property tax to be deducted from the calculation of the amount of the comprehensive real estate tax. Thus, it is reasonable to allow the deduction from the amount of the comprehensive real estate tax by calculating the amount of the property tax on the portion on which the comprehensive real estate tax is imposed (the total amount of published price - 500 million won x the amount of property tax on the total amount of the comprehensive real estate tax 】 the amount of the comprehensive real estate tax - the amount of the comprehensive real estate tax.

Therefore, the plaintiff's claim is dismissed as it is without merit. It is so decided as per Disposition.