'준공검사를 받아야 하는 건축물로서 준공검사를 받지 아니한 건축물의 부속토지'를 토지초과이득세의 부과대상으로 규정한 토지초과이득세법시행령 제11조 제3항 후단의 효력 유무.
The validity of the latter part of Article 11(3) of the Enforcement Decree of the Enforcement Decree of the Land Excess Gains Tax Act, which stipulates "Any land subject to completion inspection as a building subject to completion inspection" as the subject of imposition of the land excess gain tax.