재산세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. A school juristic person has acquired and owned each land listed in the real estate list (hereinafter “each land of this case”) on or before December 31, 1995. On June 26, 2002, the Plaintiff merged the Gyeongsung and completed the merger registration on June 29, 2002.
B. 1) After the Plaintiff’s merger of the Gyeongsung-si Branch Office of the Dongsung-si, after the merger of the Gyeongsung-si, deeming that some of the land listed in the real estate list as shown in the real estate list falls under the object of exemption from property tax, etc., and did not impose property tax, etc. on the Plaintiff on the land. 2) In addition, as to each land listed in the real estate list listed in the real estate list as shown in the attached Table No. 2, Defendant Gyeongsung-si, the head of the Dong-si branch office of the Dong-si, in the case of imposing property tax, etc. on the Plaintiff on each of the land listed in the real estate list listed in the attached Table No. 3, the above land is deemed to be subject to separate taxation and the property tax, etc. is calculated on the ground that the Plaintiff did not own each of the above land before December 31, 1995, it is not subject to separate taxation, but subject to comprehensive taxation of property tax, etc., calculated by the Plaintiff from the beginning to the taxation base of the property tax, etc.
(hereinafter referred to as “instant disposition” in total. C. of the Defendants’ imposition disposition
On December 10, 2013, the Plaintiff filed an objection.