종합부동산세에서 공제되는 재산세액이 과세기준초과금액을 기준으로 산정한 세액인지, 과세표준을 기준으로 산정한 세액인지 여부[국패]
Seoul High Court-2014-Nu-47237 ( November 12, 2015)
Whether the amount of property tax deducted from the comprehensive real estate holding tax is calculated on the basis of the amount exceeding the standard amount of taxation, and whether it is calculated on the basis
The amount of property tax to be deducted from the comprehensive real estate holding tax shall not be multiplied by the fair market price ratio of the property tax and the property tax rate or by the fair market price ratio of the comprehensive real estate holding tax.
Articles 4-2 and 5-3 of the Enforcement Decree of the Gross Real Estate Tax Act
2015Du58447 Revocation of Disposition of Imposition of Comprehensive Real Estate Tax, etc.
ㅇㅇㅇㅇ 주식회사 외 2
ㅇㅇ세무서장 외 1
Seoul High Court Decision 2014Nu47237 Decided November 12, 2015
on March 10, 2016
All appeals are dismissed.
The costs of appeal are assessed against the Defendants.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but the appellant's grounds of appeal are not included in the grounds provided by each subparagraph of Article 4 (1) of the Act on Special Cases Concerning the Trial Procedure. Accordingly, all appeals are dismissed pursuant to Article 5 of the same Act and the costs of appeal are borne by the losing party. It is so decided as per Disposition by the assent of