재산세등부과처분취소
1. The Defendant’s property tax on October 14, 2014 against Plaintiff A, the land portion of KRW 5,817,090, and local education tax on KRW 1,163.
1. Details of the disposition;
A. On January 2, 2014, the Plaintiffs acquired ownership of 225,124 square meters of the Seocho-gu Seoul Metropolitan Government D Forest (hereinafter “instant forest”) (as to the instant forest, Plaintiff A acquired 7/10 shares, Plaintiff B 2/10 shares, and Plaintiff C 1/10 shares, respectively) and owned the instant forest by sharing it up to the present day.
B. As of June 1, 2014, the Defendant: (a) calculated the amount of KRW 212,783 square meters among the instant forest land as of June 1, 2014, which is the property tax assessment basis date; (b) calculated the amount of KRW 106,392,390 for the property tax of KRW 1,678,460 for the property tax of KRW 2014 for each share of the Plaintiffs calculated the amount of KRW 6,149,680 for local education tax and KRW 1,29,230 for the property tax of KRW 212,783 for the reason that it constitutes subject to reduction under Article 84(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter the same shall apply); and (c) imposed the property tax of KRW 106,392,390 for each share of the Plaintiffs and imposed the local education tax on Plaintiff A, KRW 36301,365,485,367.
C. The Plaintiffs filed a petition for adjudication on October 16, 2014, but the Tax Tribunal dismissed the Plaintiffs’ petition for adjudication on July 6, 2015.
On October 12, 2015, the Defendant revised each taxation disposition to Plaintiff A as property tax of KRW 5,817,090 and local education tax of KRW 1,163,410 and KRW 1,163,450, property tax of KRW 1,483,450, and local education tax of KRW 296,690, KRW 296, KRW 690, KRW 616, KRW 720, local education tax of Plaintiff C with property tax of KRW 123,340, and KRW 123,340, respectively, on the grounds that “The instant forest is subject to reduction under Article 84(1) of the former Restriction of Special Local Taxation Act, since the instant forest is a long-term undeveloped urban planning facility, which is an area of the entire area, as an urban natural park.”
each of the above-mentioned amendments.