TITLE	Supreme Court en banc Decision 2007Du3480 Decided October 22, 2009¡¼Revocation of Disposition Imposing Acquisition Tax, etc.¡½ [full Text]
Summary
Whether Article 84-3(3)4 of the former Enforcement Decree of the Local Tax Act, which provides that a heavy acquisition tax shall be imposed if the area alone exceeds certain standards regardless of its value in case of collective housing unlike that of single detached housing, is null and void as exceeding the delegation scope of Article 112(2)3 of the former Local Tax Act as its mother law

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