재산세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On June 1, 2017, the tax base date for property tax in 2017, the Plaintiff owns 7,015 square meters (hereinafter “land”) in Gyeyang-gu, Incheon, Gyeyang-gu (hereinafter “B”), 156 square meters prior to D, Incheon Gyeyang-gu (hereinafter “B land”), 7,864 square meters in Incheon Gyeyang-gu (hereinafter “C”), 3,560 square meters in F-gu, Incheon Gyeyang-gu (hereinafter “No.S. land”), 3,934 square meters in G (hereinafter “No.S.”), 3,934 square meters in Incheon Gyeyang-gu (hereinafter “No.S. land”), 3,931 square meters in H, Gyeyang-gu, Incheon (hereinafter “land”).
B. Among each of the above lands owned by the Plaintiff (hereinafter “Plaintiff-owned lands”), the land (1) and (3) through (1) are connected to the land, and (2) the land is divided into the land (1) through (3) the land.
Plaintiff
(1) Of the land owned, (1) the above-owned land is a building constructed with a building permit obtained (the factory 1st, 245, 24.5 square meters, 24.5 square meters, 24.5 square meters, 35 square meters, 157.45 square meters, 157, 157.77 square meters, 2nd, 17.69 square meters, 17.69 square meters, 10 square meters, 14.93 square meters, 14.93 square meters, 13.63 square meters, 13.63 square meters, 13.26 square meters, 152.26 square meters, 26 square meters, and 32.26 square meters, 2077 square meters, and 1st, 157.77 square meters, 2nd, 2nd, and 2nd, a factory building in this case).
C. Of the land owned by the Plaintiff, the Defendant regards the land (a total of 7,171 square meters) as the land annexed to the instant factory building as the land annexed to the instant factory building under the Local Tax Act. Meanwhile, the Defendant considers the land (a total of 19,289 square meters; hereinafter “instant land”) as the land annexed to an unauthorized building, and considered the land as the land annexed to the instant building as the land subject to general aggregate taxation under the Local Tax Act, and KRW 93,480,870 in property tax in September 6, 2017 on the Plaintiff’s land owned by the Plaintiff as the land subject to general aggregate taxation under the Local Tax Act.