종합부동산세부과처분취소
1. The plaintiff (appointed)'s claim is dismissed.
2. The costs of lawsuit shall be borne by the plaintiff (appointed party).
1. Details of the disposition;
A. C District Urban Development Project Association (hereinafter “instant association”) obtained authorization of the implementation plan on August 26, 2010 for an urban development project of the C district in the replotting method pursuant to the Urban Development Act (hereinafter “instant project”), and issued a public notice of the designation of a land substitution substitution (revision) on September 5, 2012 after obtaining authorization of a land substitution plan on July 5, 2012 and obtaining authorization of a land substitution plan on April 23, 2015. < Amended by Act No. 13588, May 21, 2015>
B. Within the instant business zone, the Plaintiff owned 330/1,487 of the 1,487 square meters of the 1,487 square meters of the Kimpo-si D factory site, E factory site E 1,403 square meters of the 2,741 square meters of the F factory site, and 395/2,741 square meters of the 1,069 square meters of the G factory site, and the Claimant owned 2,346/2,741 square meters of the 2,741 square meters of the F factory site, respectively (hereinafter “each of the instant previous land”). However, according to the public announcement of the designation of the 2,741 square meters of the 2,741 square meters of the land as indicated in the table, the Plaintiff was designated as each of the previous land reserved for replotting (hereinafter “the instant land reserved for replotting”).
JI 88.40 E 1,4031,403 LI 1,069 G 1,069 Ga 2,741 (2,346) 2,741 (395) JJ 74.27 JJ 88.27 J. 27, J. 86.40 G 1,069 Ga 1,069 Ga 1,069 F2,741 (2,346) 2,741 (2,346) 1,446) 1,741 (2,346) 44.13, J. 41, J. 413, J. 41 (346)
C. As of the assessment basis date of property tax in 2017, the Kimpo-si market considers that the Plaintiff and the selector (hereinafter “Plaintiff, etc.”) are the actual owners of each of the instant land scheduled for substitution under Article 107(1) of the Local Tax Act as of the tax base date for property tax, and calculated the tax base based on the current base price of each of the instant land scheduled for substitution (the officially assessed individual land price as of January 1, 20