Open Decision Ledger · Tax & international taxation
Acceptance of rental business registration as a reduction condition
Supreme Court, Dec. 4, 2025, 2021Du55364 (judgment)
No holding summary · checked against points at issue. The official text publishes no summary of the holding for this decision. The quotation and factors in this record are copied verbatim from the points at issue; the evidence for each axis is taken from the points at issue, the order and the reasons.
Case name: 취득세등부과처분취소
Official text on the National Law Information Center
Question
When the head of a local government accepts an application for registration of a rental business operator that names the rental purpose property, but issues a registration certificate that does not specify that property, does the applicant still meet the registration requirement that Article 31(1) of the former Local Tax Special Reductions and Limitations Act imposes as a condition of the acquisition tax reduction?
Holding
Yes. An application for registration under the former Special Act on Private Rental Housing is a notification that requires acceptance, and the effect of registration arises only when the administrative agency accepts the application. Acceptance means receiving the application as valid with the will to process it under the law; it does not require entry in the registration register or the drafting and issuance of a registration certificate, so a later entry that differs from the application does not change the effect of the registration already produced for that property. The plaintiff, an investment company falling under Article 4(1)(iii)(d) of the former Enforcement Decree, had its application naming the land accepted within 60 days of acquisition and so satisfied the registration requirement.
Points at issue, verbatim
구 민간임대주택에 관한 특별법령에 따른 임대사업자등록을 신청하여 관할 지방자치단체장이 임대목적물이 기재된 임대사업자 등록신청을 수리하면서 임대목적물이 특정되어 기재되지 않은 임대사업자등록증을 교부하였는데, 갑 회사가 구 지방세특례제한법 제31조 제1항상 감면요건인 임대사업자 등록요건을 갖춘 것인지 문제 된 사안에서, 위 규정상 감면요건을 충족하였다고 본 원심판단을 수긍한 사례
Unofficial English translation
Where an application for registration as a rental business operator under the former statutes and subordinate statutes on private rental housing was made, the head of the competent local government accepted the application for registration as a rental business operator stating the rental property while issuing a registration certificate for rental business operators in which the rental property was not specified and stated, and it was at issue whether Company A had met the requirement for registration as a rental business operator, which is a requirement for tax reduction and exemption under Article 31 (1) of the former Restriction on Special Taxation Act, affirming the determination of the court below that the requirement for tax reduction and exemption under the foregoing provision had been satisfied
Disposition
Dismissed Stated in the decision
상고를 기각한다. 상고비용은 피고가 부담한다.
Unofficial English translation
The appeal is dismissed. The costs of the final appeal shall be borne by the defendant.
Form of the test
Elements stated Stated in the decision
다만 이때의 수리는 신청을 유효한 것으로 판단하고 법령에 의하여 처리할 의사로 이를 수령하는 수동적 행위를 의미할 뿐, 임대사업자 등록대장의 등재나 임대사업자 등록증의 작성 및 등록증 발급까지 요하는 것은 아니다.
Unofficial English translation
However, the acceptance at this time means merely a passive act of receiving the application upon deeming it to be valid and with the intention of processing it pursuant to statutes and subordinate statutes; it does not require the entry in the registration ledger of rental business operators or the preparation of the registration certificate for rental business operators and the issuance of the certificate.
Factors
- 구 민간임대주택에 관한 특별법령에 따른 임대사업자등록 신청의 성격(=수리를 요하는 신고)
- 임대목적물이 기재된 임대사업자 등록신청을 수리하면서
- 임대목적물이 특정되어 기재되지 않은 임대사업자등록증을 교부하였는데
- 해당 임대목적물에 관하여 이미 발생한 임대사업자등록의 효력이 달라지는지 여부(소극)
Unofficial English translation
• The nature of an application for registration as a rental business operator under the former statutes and subordinate statutes on private rental housing (= a report that requires acceptance)
• while accepting the application for registration as a rental business operator stating the rental property,
• a registration certificate for rental business operators in which the rental property was not specified and stated was issued, and
• whether the effect of the registration as a rental business operator that has already arisen in respect of the rental property is thereby altered (negative)
Relation to precedent
States a new standard Read from the decision
구 민간임대주택에 관한 특별법령에 따른 임대사업자등록 신청의 성격(=수리를 요하는 신고)
Unofficial English translation
The nature of an application for registration as a rental business operator under the former statutes and subordinate statutes on private rental housing (= a report that requires acceptance)
Decisions referred to
해당 본문 참조
Burden of proof
Not addressed Not in the decision
Open question and revisit condition
If the administrative agency withdraws or revokes its acceptance after the registration has taken effect, does the effect of the registration for that property disappear?
A later decision on withdrawal or revocation of acceptance would call for this entry to be read again, as would an amendment to Article 31(1) of the former Local Tax Special Reductions and Limitations Act, or to Article 4 or Article 5 of the former Special Act on Private Rental Housing and its Enforcement Decree. A record showing that the plaintiff fell outside Article 4(1)(iii)(d) would also change the analysis.
Cross-family AI independent reading & axis check
6 of 8 axes matched GPT-6 Astra (OpenAI, codex CLI) · 2026-10-24
A reader from another model family (GPT-6 Astra), given the official text but not the primary reading, agreed on 6 of the 8 axes; the readings differed on axis 6 (relation to precedent), axis 8 (open question and revisit condition).
Axis 6 (Relation to precedent): Primary “States a new standard” vs Independent “Cannot be determined”
The supplied issues articulate a registration rule that may be read as a new standard, but the empty holding and lack of precedent discussion leave its relationship to earlier cases unconfirmed.
구 민간임대주택에 관한 특별법령에 따른 임대사업자등록 신청의 성격(=수리를 요하는 신고)Axis 8 (Open question and revisit condition): Primary “If the administrative agency withdraws or revokes its acceptance after the registration has taken effect, does the effect of the registration for that property disappear?” vs Independent “What conduct establishes administrative acceptance when the authority neither expressly accepts the application nor issues a registration certificate?”
The primary asks about later revocation or withdrawal of acceptance, while the independent asks how acceptance is established without an express act or certificate.
구 민간임대주택에 관한 특별법령에 따른 임대사업자등록을 신청하여 관할 지방자치단체장이 임대목적물이 기재된 임대사업자 등록신청을 수리하면서 임대목적물이 특정되어 기재되지 않은 임대사업자등록증을 교부하였는데, 갑 회사가 구 지방세특례제한법 제31조 제1항상 감면요건인 임대사업자 등록요건을 갖춘 것인지 문제 된 사안에서, 위 규정상 감면요건을 충족하였다고 본 원심판단을 수긍한 사례Raw responses and comparison record: Protocol · Blind readings (JSONL) · Axis comparison (JSONL) · SHA-256 (JSON)
Lower-court contrast & scope of application
Lower-court reading vs. Supreme Court holding
Lower-court context: The Seoul High Court, in its judgment of 1 October 2021 (2020Nu47436), held that the plaintiff met the registration requirement of Article 31(1) of the former Local Tax Special Reductions and Limitations Act. The plaintiff was an investment company falling under Article 4(1)(iii)(d) of the former Enforcement Decree on the Special Act on Private Rental Housing, applied on 15 January 2019 to register the land acquired on 20 November 2018 as its rental purpose property, and the defendant accepted that application, so the effect of registration arose. The court below treated the specification of the rental purpose property on the registration certificate as no essential element, and reversed the assessment made on 15 April 2019 of KRW 1,021,678,670 in acquisition tax, KRW 102,167,870 in local education tax, KRW 51,083,930 in rural special tax and KRW 126,841,390 in surcharge.
Supreme Court standard: The Supreme Court found no error. Reading the provisions and settled law with the record, it held that the court below had not misunderstood the law on the reduction requirement or the principle of taxation under statute. It added that entry in the registration register or the drafting and issuance of a certificate is not required for acceptance, and that a differing entry made afterwards does not alter the effect of the registration already produced. The Justices unanimously dismissed the defendant's appeal.
Distinguishing conditions
- An application that has not yet been accepted, since the effect of registration arises only upon the administrative agency's acceptance.
- An applicant who does not fall within any item of Article 4(1) of the former Enforcement Decree, so that no registration was open to it on that basis.
- Registration completed after the 60 days from the date of acquisition of the rental property, since that period is the condition the provision imposes.
Record verification notes
Set the file against four points: the application form must show the land in the field for the location of the private rental housing, the defendant must actually have accepted that application, the acceptance must fall within 60 days of acquisition, and the plaintiff must fall under one of the items of Article 4(1) of the former Enforcement Decree. Then confirm which version governs, since the former Private Rental Housing Special Act was amended by Act No. 16000 of 18 December 2018, its Enforcement Decree by Presidential Decree No. 29460 of 31 December 2018 and the former Local Tax Special Reductions and Limitations Act by Act No. 16041 of 24 December 2018.
From the official text
Points at issue
[1] 구 민간임대주택에 관한 특별법령에 따른 임대사업자등록 신청의 성격(=수리를 요하는 신고) / 이때 수리는 임대사업자 등록대장의 등재나 임대사업자 등록증의 작성 및 등록증 발급까지 요하는지 여부(소극) / 어느 임대목적물에 관하여 임대사업자등록 신청이 이미 수리된 후에 임대사업자 등록대장이나 임대사업자 등록증에 해당 신청서에 기재된 임대목적물에 관한 사항과 다른 기재가 이루어진 경우, 해당 임대목적물에 관하여 이미 발생한 임대사업자등록의 효력이 달라지는지 여부(소극) [2] 구 민간임대주택에 관한 특별법 시행령 제4조 제1항 제3호 (다)목에 해당하는 투자회사인 갑 주식회사가 구 민간임대주택에 관한 특별법령에 따른 임대사업자등록을 신청하여 관할 지방자치단체장이 임대목적물이 기재된 임대사업자 등록신청을 수리하면서 임대목적물이 특정되어 기재되지 않은 임대사업자등록증을 교부하였는데, 갑 회사가 구 지방세특례제한법 제31조 제1항상 감면요건인 임대사업자 등록요건을 갖춘 것인지 문제 된 사안에서, 위 규정상 감면요건을 충족하였다고 본 원심판단을 수긍한 사례
Unofficial English translation
[1] The nature of an application for registration as a rental business operator under the former statutes and subordinate statutes on private rental housing (= a report that requires acceptance) / Whether such acceptance requires the entry in the registration ledger of rental business operators or the preparation of the registration certificate for rental business operators and the issuance of the certificate (negative) / Where an application for registration as a rental business operator has already been accepted in respect of a certain rental property and thereafter an entry different from the matters concerning the rental property stated in the relevant application is made in the registration ledger of rental business operators or the registration certificate for rental business operators, whether the effect of the registration as a rental business operator that has already arisen in respect of the rental property is thereby altered (negative) [2] A case, in which Company A, an investment company falling under Article 4 (1) 3 (d) of the former Enforcement Decree of the Special Act on Private Rental Housing, applied for registration as a rental business operator under the former statutes and subordinate statutes on private rental housing, and while the head of the competent local government accepted the application for registration as a rental business operator stating the rental property, a registration certificate for rental business operators in which the rental property was not specified and stated was issued, and where it was at issue whether Company A had met the requirement for registration as a rental business operator, which is a requirement for tax reduction and exemption under Article 31 (1) of the former Restriction on Special Taxation Act, affirming the determination of the court below that the requirement for tax reduction and exemption under the foregoing provision had been satisfied
Summary of the holding
The official text publishes no summary of the holding for this decision. The quotation and factors in this record are copied verbatim from the points at issue; the evidence for each axis is taken from the points at issue, the order and the reasons.
Order
상고를 기각한다. 상고비용은 피고가 부담한다.
Unofficial English translation
The appeal is dismissed. The costs of the final appeal shall be borne by the defendant.
Provisions referred to
[1] (구 민간임대주택에 관한 특별법(2018. 12. 18. 법률 제16000호로 개정되기 전의 것) 제2조 제7호, 제5조, 구 민간임대주택에 관한 특별법 시행령(2018. 12. 31. 대통령령 제29460호로 개정되기 전의 것) 제4조, 구 민간임대주택에 관한 특별법 시행규칙(2018. 12. 31. 국토교통부령 제573호로 개정되기 전의 것) 제2조 제1항 [별지 제1호 서식]) / [2] 구 지방세특례제한법(2018. 12. 24. 법률 제16041호로 개정되기 전의 것) 제31조 제1항, (구 민간임대주택에 관한 특별법(2018. 12. 18. 법률 제16000호로 개정되기 전의 것) 제2조 제7호, 제5조, 구 민간임대주택에 관한 특별법 시행령(2018. 12. 31. 대통령령 제29460호로 개정되기 전의 것) 제4조, 구 민간임대주택에 관한 특별법 시행규칙(2018. 12. 31. 국토교통부령 제573호로 개정되기 전의 것) 제2조 제1항 [별지 제1호 서식])
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