재산세등부과처분취소청구의소
1. All of the plaintiffs' claims are dismissed.
2. The costs of lawsuit are assessed against the plaintiffs.
Details of the disposition
Plaintiff
A was awarded a bid on April 18, 2001, Seongbuk-gu Seoul E, and completed the registration of ownership transfer on May 7, 2001. On October 17, 201, Plaintiff D, B, and C donated each of the instant shares of 866/5,196 to Plaintiff D, B, and C on October 8, 201, and completed the registration of ownership transfer with respect to each of the instant shares among the instant shares on November 8, 201.
With respect to the property tax and local education tax devolving on the land in this case from 2013 to 2017, Article 106(1), Article 106(1), and Article 106(1) of the former Local Tax Act (Amended by Act No. 12153, Jan. 1, 2014; Act No. 12153, Dec. 27, 2016; Act No. 13636, Dec. 29, 2015; Act No. 106(1) of the former Local Tax Act (Amended by Act No. 13636, Dec. 29, 2015); however, with respect to the property tax and local education tax devolving on the land in this case from 2013 to 2017, Article 106(1) of the former Local Tax Act (Amended by Act No. 1475, Dec. 27, 2016; Act No. 14755, Mar. 27, 2016>
Article 106(1)2 of the Act and Article 101(1) of the former Enforcement Decree of the Local Tax Act (amended by Presidential Decree No. 29437, Dec. 31, 2018; hereinafter the same) separately imposed property tax and local education tax on the Plaintiffs. However, on December 18, 2017, the instant land against the Plaintiffs was notified that it would be taxed from 2013 to 2017 on the ground that it constitutes a general aggregate taxation, not a special aggregate taxation, as land attached to a building with a long-term construction.
On January 10, 2018, the Defendant issued a respective correction and notification of the property tax and local education tax to the Plaintiffs, as shown in the separate sheet.
(hereinafter “each of the instant dispositions”). The Plaintiffs dissatisfied with each of the instant dispositions and filed an appeal with the Tax Tribunal on April 4, 2018, but all were dismissed on July 3, 2018.
[Ground of recognition] Unsatisfy, Gap evidence 1 to 9, and Eul.