종합부동산세부과처분등취소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
1. Details of the disposition;
A. The Defendants imposed comprehensive real estate holding tax and special tax for rural development in 2009, as stated in the separate disposition list No. 5 to the Plaintiffs, and rejected the Plaintiffs’ request for reduction or correction on each disposition date listed in the same list No. 9 from No. 5 to No. 9.
(hereinafter the Defendants’ respective dispositions of imposition and refusal of correction against the Plaintiffs are collectively referred to as “instant disposition”). B.
In calculating the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the former Comprehensive Real Estate Holding Tax Act (amended by Act No. 10221, Mar. 31, 2010; hereinafter “amended Act”), the Defendants shall be deemed to have calculated the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 9(3), 14(3) and (6) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 22813, Mar. 31, 2011; hereinafter “Enforcement Decree of the amended Act”) as stipulated in Articles 4-2, 5-3(1) and (2) of the former Enforcement Decree of the Comprehensive Real Estate Holding Tax Act (amended by Presidential Decree No. 22813, Sep. 23, 2009) as the standard amount of property tax on the amount of land subject to comprehensive housing or separate taxation.
(2) The Guidelines for Preparation (hereinafter referred to as “Guidelines for Preparation”) in attached Form 3(2)
[See] The calculation details are as shown in the attached Form 3 calculation details. The specific calculation details are as shown in the attached Form 3 calculation details.
【Ground of recognition】 The fact that there has been no dispute, each entry of Gap 1 through 4 (including each number), and the purport of the whole pleading
2. Whether the instant disposition is lawful
A. (1) In calculating the amount of comprehensive real estate holding tax, Articles 9(3), 14(3) and (6) of the amended Act, and Articles 4-2, 5-3(1) and 5-3(2) of the amended Enforcement Decree, the subject of taxation of comprehensive real estate holding tax shall be calculated.