경정청구거부처분취소
1. Comprehensive real estate holding tax in December 21, 2012, which was paid by the Defendant to the Plaintiff on December 21, 2015, KRW 1,606,210,870, and special rural development tax, KRW 321,242.
1. Details of the disposition;
A. (1) On December 15, 2009, the Plaintiff reported and paid KRW 7,589,881,360 of the comprehensive real estate holding tax for the year 2009 and KRW 1,517,976,260 to the Defendant.
(2) On November 16, 2010, the Defendant imposed KRW 8,639,012,020 of the comprehensive real estate holding tax for the year 2010 and KRW 1,727,802,40 of the special rural development tax for the Plaintiff.
(3) On November 21, 2012, the Defendant imposed KRW 10,099,014,028 of the comprehensive real estate holding tax for the year 2012 on the Plaintiff and KRW 2,019,802,805 of the special rural development tax, and the Plaintiff paid each of the said taxes around that time.
(4) On November 26, 2013, the Defendant imposed KRW 10,489,860,910 of the comprehensive real estate holding tax for the year 2013 and KRW 2,097,972,162 on the Plaintiff. The Plaintiff paid each of the above taxes around that time.
(A) Comprehensive real estate tax and special tax for rural development; hereinafter referred to as "specific taxes, etc.")
B. The Plaintiff and the Defendant: (a) Articles 9 and 14 of the Gross Real Estate Tax Act; (b) Articles 9 of the former Gross Real Estate Tax Act (amended by Act No. 10221, Mar. 31, 2010); and (c) Articles 9 and 14 of the former Enforcement Decree of the Gross Real Estate Tax Act (amended by Presidential Decree No. 22813, Mar. 31, 2011 (hereinafter “Enforcement Decree of the Attached Tax Act”) that apply to the attached tax, etc. for the attached tax, etc. for the year 209 and 2010; (b) Articles 9 and 14 of the former Gross Real Estate Tax Act; and (c) the former Enforcement Decree of the Gross Real Estate Tax Act (amended by Presidential Decree No. 22813, Mar. 31, 201) (hereinafter “Enforcement Decree of the Attached Tax Act”).
(B) As regards the attached tax, etc. for the year 2012 and the year 2013, prior to the amendment by Presidential Decree No. 26670, Nov. 30, 2015 (hereinafter “Enforcement Decree of the Attached Tax Act”).
[2] In calculating the amount of comprehensive real estate holding tax in accordance with Articles 4-2 and 5-3 of the former Enforcement Rule of the Comprehensive Real Estate Holding Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 102 of September 23, 2009), the Enforcement Rule of the Comprehensive Real Estate Holding Tax Act (amended by Ordinance of the Ministry of Strategy and Finance No. 235 of September 7, 201), the year 2009, and the year 2010.