상속개시일이 취득시기가 되는지 여부(취소)

1. 처분 개요가.청구인은 충청북도 OOO OOO OOO OO번지외 16필지 80,447㎡의 6/27인 17,883.7㎡(이하 “이 건 토지”라 한다)는 청구인이 상속받아야 할 토지나 1981년부터 1985년에 걸쳐 부동산소유권이전등기등에관한특별조치법」(법률 제3094호, 3562호)에 의하여 매매를 원인으로 청구외 이OO외 2인(이OO, 이OO, 이OO, 이하 “피고”라 한다)명의로 소유권이전등기를 필한데 대하여 청구인과 청구외 3인(이OO, 이OO, 이OO, 이OO,이하 “원고”라 한다)을 원고로 하고 서울서부지방법원에 소유권말소등기 소송을 제기(2004가단32322, 2005.11.8선고)하여 승소하였으나 피고가 서울고등법원에 항소하였고, 원고는 전소 소유권말소등기청구를 진정명의회복을 원인으로 한 소유권이전등기청구로 변경하여 서울고등법원 제13민사부(2005나110075, 2007.1.24 선고)에서 “진정명의회복을 위한 소유권이전 절차를 이행하라”는 판결을 받은 후 청구외 피고 중 이OO만 대법원에 상고하였으나 2007.5.30 기각결정(2007다 24107, 소유권말소등기)되었다.

나.대법원의 확정판결에 의하여 2007.9.12 청구인이 이 건 토지에 대한 취득신고를 한 후 2007.10.22 진정한 등기명의의 회복을 원인으로 청구인 명의로 소유권 이전등기를 필하였으나 처분청은 이 건 토지를 청구인이 새로이 취득한 것으로 보아 이 건 토지의 시가표준액 445,886,508원을 과세표준으로 하고지방세법 제112조제1항의 세율을 적용하여 산출한 취득세 8,917,730원, 농어촌특별세 891,770원, 합계 9,809,500원을 2007.12.17 부과고지하여 2008.1.25 이를 납부하였다.

다.청구인은 이에 불복하여 2008.3.10 이 건 심판청구를 제기하였다.

2. 청구인 주장 및 처분청 의견가. 청구인 주장⑴ 이 건 토지는 본래 청구인이 상속받아야 할 토지이었으나 1981.8.31부터 1985.4.27까지 10차례에 걸쳐 피고들이 부동산소유권이전등기에관한특별조치법에 의하여 매매를 원인으로 하여 피고들 명의로 소유권이전등기한 것을 재산상속에 따른 이 건 토지에 대한 소유권말소등기 소송을 제기한 후 2007.5.30 대법원으로부터 “진정명의 회복을 위한 소유권이전 등기 절차를 이행하라”는 확정판결을받아 법정상속지분인 이 건 토지를 청구인 명의로 이전등기한 것으로서⑵ 이 건 토지의 취득시기는 대습상속일(청구인의 조부 이OO 사망일 1979.5.29)에 취득한 것으로 보아야 하므로 취득시점인 상속개시일부터 부과제척기간 5년이 경과하여 이 건 취득세 등은 과세할 수 없으므로 이는 취소되어야 한다.

나. 처분청과 충청북도지사 의견청구인은 “진정명의 회복을 원인으로 한 소유권이전 등기 절차를 이행하라”는 대법원의 확정판결(대법원 2007다 24107, 2007.5.30 선고)을 받고 이 건 토지의 소유권을 청구인 명의로 이전등기한 것이므로지방세법 제105조제1항 규정에 의한 취득세의 납세의무가 있고 취득시기는 소유권이전등기일이 되는 것이므로 이 건 취득세 부과고지는 적법하다.

3. 심리 및 판단가. 쟁 점상속받은 토지를 법원의 판결에 의하여 진정명의회복을 원인으로 소유권이전등기를 하는 경우 상속개시일이 취득시기가 되는지 여부가. 관련 법령⑴지방세법제14조의2 (제척기간의 기산일) ① 법 제30조의4제1항 단서의 규정에 의한 지방세를 부과할 수 있는 날은 다음 각호의 1에 해당하는 날을 말한다.

1. 법령에서 신고납부하도록 규정된 지방세에 있어서는 당해 지방세에 대한 신고납부기한의 다음날. 이 경우 중간예납기한 및 수정신고기한은 신고납부기한에 포함되지 아니한다.

2. 제1호의 규정에 의한 지방세외의 지방세에 있어서는 당해 지방세의 납세의무 성립일⑵지방세법제29조(납세의무의 성립시기) ① 지방세를 납부할 의무는 다음 각호의 시기에 성립한다.

1. 취득세 : 취득세 과세물건을 취득하는 때⑶ 지방세법제30조의4(부과의 제척기간) ① 지방세는 부과할 수 있는 날부터 다음 각호에 정하는 기간이 만료되는 날까지 부과하지 아니하는 경우에는 이를 부과할 수 없다. 이 경우 지방세를 부과할 수 있는 날은 대통령령으로 정한다.

1. 납세자가 사기 그 밖의 부정한 행위로 지방세를 포탈하거나 환부 또는 경감받은 경우에는 10년2. 납세자가 법정신고기한내에 소득세 또는 법인세의 과세표준신고서를 제출하지 아니하여 해당 주민세 소득세할 또는 법인세할을 부과할 수 없는 경우에는 7년3. 제1호 및 제2호에 해당하지 아니하는 경우에는 5년⑷ 지방세법제105조(납세의무자등) ② 부동산·차량·기계장비·입목·항공기·선박·광업권·어업권·골프회원권·승마회원권·콘도미니엄회원권 또는 종합체육시설이용회원권의 취득에 있어서는 「민법」·「광업법」·「수산업법」·「선박법」·「산림법」·「건설기계관리법」·「자동차관리법」 또는 「항공법」등 관계법령의 규정에 의한 등기·등록등을 이행하지 아니한 경우라도 사실상으로 취득한 때에는 각각 취득한 것으로 보고 당해 취득물건의 소유자 또는 양수인을 각각 취득자로 한다.

다만, 차량, 기계장비·항공기 및 주문에 의하여 건조하는 선박은 승계취득의 경우에 한한다.⑸지방세법 제110조【형식적인 소유권의 취득 등에 대한 비과세】다음 각호의 1에 해당하는 것에 대하여는 취득세를 부과하지 아니한다.

3. 상속(피상속인으로부터 상속인에게 한 유증 및 포괄유증과 신탁재산의 상속을 포함한다)으로 인한 취득. 다만, 대통령령이 정하는 1가구 1주택 및 그 부속토지를 취득하는 경우와 제261조제1항의 규정에 의하여 취득세와 등록세의 감면대상이 되는 농지를 취득하는 경우에 한한다.(1994.12.22 법률 제4794호로 개정된 것)⑹지방세법 제112조【세율】① 취득세의 표준세율은 취득물건의 가액 또는 연부금액의 1,000분의20으로 한다⑺지방세법시행령제73조(취득의 시기 등) ② 무상승계취득의 경우에는 그 계약일(상속으로 인한 취득의 경우에는 상속개시일)에 취득한 것으로 본다.(1995.12.30 대통령령 제14878호로 개정된 것)다만, 권리의 이전이나 그 행사에 등기ㆍ등록을 요하는 재산의 경우에는 등기ㆍ등록을 하지 아니하고 30일 이내에 계약이 해제된 사실이 화해조서ㆍ인낙조서ㆍ공정증서 등에 의하여 입증되는 경우에는 취득한 것으로 보지 아니한다.(2000.12.29 대통령령 제17052호로 개정하면서 단서신설)

※1995.12.30 대통령령 제14878호로 개정되기 전까지는 “무상승계취득의 경우에는 그 계약일에 취득한 것으로 본다”로 규정되어 있었음<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="40" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소유권 이전일 </span> </p> </td> <td height="40" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 토지목록 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 기재번호 </span> </p> </td> <td height="40" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소유권이전자 </span> </p> </td> <td height="40" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 비고 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1981.8.31 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,5,10 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 이OO </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1983.3.9 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1981.8.31 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13,14 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 이OO </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1981.8.31 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 17 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 이OO </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr></table>〔표1〕<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="40" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소유권이전일 </span> </p> </td> <td height="40" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 토지목록 </span> </p> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 기재번호 </span> </p> </td> <td height="40" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소유권이전자 </span> </p> </td> <td height="40" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 비고 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1981.8.31 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,3,7,8 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 이OO </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1983.4.19 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1983.3.9 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 9 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1981.8.13 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11,12,15 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 이OO </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1983.3.9 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 16 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1985.4.27 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18 </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 이OO </span> </p> </td> <td height="24" valign="middle" width="147"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> </span> </p> </td> </tr></table>〔표2〕이 건 토지 목록<table border="1" cellpadding="0" cellspacing="0"> <tr> <td height="55" rowspan="2" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 목록 </span> </p> </td> <td colspan="4" height="31" valign="middle" width="503"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 부동산표시 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 소재지 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 지번 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 지목 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 면적(㎡) </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> OO OOO OOO OOO </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 대 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 102 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24-1 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 대 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 221 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 3 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 24-2 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,054 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 68 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 559 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 5 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 68-2 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 685 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 120 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,041 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 7 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 193 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 491 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 8 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 196-2 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 536 </span> <span> (건교부 이전제외) </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 9 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 197-1 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,944 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 10 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 259 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 전 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,539 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 11 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 158-1 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,251 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 12 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 165 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 2,922 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 13 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 173 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 1,931 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 14 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 174 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 774 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 15 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 산16 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임야 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 6,612 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 16 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 산21 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임야 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 8,727 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 17 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 232 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 답 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 4,407 </span> </p> </td> </tr> <tr> <td height="24" valign="middle" width="88"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 18 </span> </p> </td> <td height="24" valign="middle" width="204"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 〃 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 산36-1 </span> </p> </td> <td height="24" valign="middle" width="64"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 임야 </span> </p> </td> <td height="24" valign="middle" width="170"> <p class='style-name:"바탕글"; margin-left:0.0pt; margin-right:0.0pt; margin-top:0.0pt; margin-bottom:0.0pt; text-align:justify; text-indent:0.0pt; line-height:160%; font-size:10.0pt; font-family:새굴림; letter-spacing:0.0pt; font-weight:"normal"; font-style:"normal"; color:#000000;'> <span> 42,217 </span> </p> </td> </tr></table>다.

사실관계 및 판단⑴ 이 건 토지중〔표1〕토지는청구인의 증조부인 청구외 이OO의 소유였으나 이OO이 1955.8.4 사망하였고, 이 건 토지 중〔표2〕토지는 청구인의 조부 청구외 이OO의 소유였으나 1979.5.29 이OO이사망함에 따라〔표1〕과〔표2〕토지는홍OO(이OO의 후처)과 청구인(청구인의 父 이OO는 1994.9.10 실종신고 심판이 확정됨으로써 실종신고 만료기간인 1955.8.4 사망한 것으로 간주되어 1979.5.29 청구인이 대습상속권자가 됨)이각 6/27, 이OO, 이OO, 이OO(청구인을 제외한 원고)가 각 1/27, 이OO, 이OO, 이OO(피고)가 각 4/27로 하는 7인의 공동상속인이 되었다.⑵그러나이 건 토지중〔표1〕토지는1953.11.3 이OO이 사망한 후 장남인 청구외 이OO명의로 상속등기가 경료되지 않고 있던 중 이 건 토지 목록 4,5,10 기재토지는 1981.8.31 6, 기재토지는 1983.3.9 피고중 이OO 명의로, 이 건 토지목록 13,14 기재토지는 1981.8.31 피고 이OO 명의로, 이 건 토지목록 17 기재토지는 1981.8.31 피고 이OO 명의로 부동산소유권이전등기에관한특별조치법에 의하여 매매를 원인으로 한 소유권이전등기가 경료되었고, 이 건 토지 중〔표2〕토지는 청구인의 조부 청구외 이OO의 소유였으나 1979.5.29 이OO이 사망한 후 이 건 토지목록 2,3,7,8 기재토지는 1981.8.31, 1 기재토지는 1983.4.19, 9 기재토지는 1983.3.9 피고 이OO 명의로, 이 건 토지목록 11,12,15 기재토지는 1981.8.31, 16 기재토지는 1983.3.9 피고 이OO 명의로, 이 건 토지목록 18 기재토지는 1985.4.27 피고 이OO 명의로부동산소유권이전등기에관한특별조치법에 의하여 매매를 원인으로 한 소유권이전등기가 경료되었는 바,⑶ 청구인은 이 건 토지는 청구인의 조부 이OO으로부터 대습상속받은 토지임에도 피고들이 부당하게 소유권을 이전한 것이라고 주장하며 피고들을 대상으로 서울서부지방법원에 소유권말소등기 소송을 제기한 후 이 건 토지 중 청구인에게 27분의 6 지분에 관하여 진정명의회복을 원인으로 한 소유권이전등기 절차를 이행할 의무가 있다는 대법원 확정판결(2007다24107 2007.5.30 선고)에 따라 2007.9.12 취득신고 및 2007.10.22 청구인 명의로 소유권이전등기를 필하였고, 처분청에서는 청구인이 이 건 토지의 소유권을 취득한데 대하여 2007.12.17 이 건 취득세 등을 과세한 사실은 처분청에서 제출한 이 건 토지의 등기부등본, 법원 판결문, 이 건 심판청구에 대한 의견서 등에서 확인되고 있다.⑷ 처분청은 청구인이 “진정명의 회복을 원인으로 한 소유권 이전 등기 절차를 이행하라”는 대법원의 확정판결을 받고 이 건 토지의 소유권을 청구인 명의로 이전한 것이므로지방세법 제105조제1항 규정에 의한 취득세의 납세의무가 있으며, 취득시기는 소유권이전등기일이 되는 것이므로 이 건 취득세 부과고지는 적법하다고 주장하고 있으나, 이 건 부동산은 이미 조부의 사망일인 1979.5.29 청구인에게 대습상속이 이루어졌으나 이 건 토지의 소유권만 청구인 명의로 이전되지 않아 법원의 판결에 의하여 2007.10.22 소유권이전등기를 한 것이기 때문에 청구인이 이 건 토지를 취득한 취득시기는 대습상속일인 1979.5.29이 된다 할 것이다.⑸ 상속재산에 대한 취득세 과세는 1995.1.1 이전에는 형식적인 취득으로 보아 지방세법상 과세대상으로 규정하고 있지 않았으나 1994.12.22지방세법 제110조제3호(법률 제4794호로 개정된 것)로 1가구1주택 및지방세법 제261조제1항(자경농민의 농지) 규정에 의한 취득세와 등록세의 감면대상이 되는 농지를 취득한 경우만 비과세 대상으로 하고 그 이외 상속재산은 과세하는 것으로 규정하였고, 취득시기를 규정하고 있는지방세법시행령 제73조제2항은 1995.12.30 전까지는 “무상승계취득의 경우에는 그 계약일에 취득한 것으로 본다”고 규정하였으나 1995.12.30 대통령령 제14878호로 개정하면서 “무상승계취득의 경우에는 그 계약일(상속으로 인한 취득의 경우에는 상속개시일)에 취득한 것으로 본다”고 개정하였으므로 청구인의 이 건 토지 상속취득시점인 1979.5.29에는 상속에 따른 취득세 납세의무가 성립되지 아니한다 할 것이므로 이 건 취득세 등은 취소하는 것이 타당하다고 판단된다.

4. 결 론이 건 심판청구는 심리결과 청구인의 주장이 이유있으므로지방세법 제77조제5항과국세기본법 제81조및 제65조제1항제3호의 규정에 의하여 주문과 같이 결정한다.2008년 9월 11일

처분청이 2007.12.17 청구인에게 한 취득세 8,917,730원, 농어촌특별세 891,770원, 합계 9,809,500원의 부과처분은 이를 취소한다.

「지방세법」 제14조의2 【제척기간의 기산일】 / 「지방세법」 제112조 【세율】