공공용지의취득및손실보상에관한특례법 내지 토지수용법에 의한 토지취득시 지출한 지장물보상금 및 이주보상금이 토지취득세 과세표준액에 포함되는지 여부.
Whether the compensation for impediments and relocation expenditures expended upon acquisition of land pursuant to the Act on Special Cases Concerning the Acquisition of Lands for Public Use and the Compensation for their Loss are included in the tax base of land acquisition tax.