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(영문) 인천지방법원 2020.02.06 2018가합59396

부당이득반환 청구의 소

Text

1. The Plaintiff:

A. As to Defendant Jung-gu, Incheon Metropolitan City KRW 4,144,383,703 and KRW 1,294,334,681 among them, Jung-gu, Incheon Metropolitan City

Reasons

1. Basic facts

A. The Plaintiff is the owner of land of 328 lots, including 5-32, Jung-gu, Incheon, Jung-gu, and 1 (hereinafter “Jong-gu public facilities land”) and 2.66 lots, including 372-3, Seo-gu, Incheon, Seo-gu, Seo-gu (hereinafter “Seo-gu public facilities land”).

B. B. Between 2013 and 2015, the head of Jung-gu Incheon Metropolitan City, the head of Jung-gu, Incheon Metropolitan City, imposed property tax and local education tax on the land of public facilities in Seo-gu, and the Plaintiff paid property tax and local education tax according to the said disposition to the Defendants.

However, among the land of Jung-gu public facilities, the tax amount in this case was already refunded on the ground that the land of the port 7-9, 106-7, 106-7, and 106-8, Jung-dong 1 was the undesignated land of the public facilities. The part on the above three parcels except for the above three parcels (hereinafter referred to as "the land of the Jung-gu public facilities in this case" and the land of the public facilities in this case added up the land of the Jung-gu public facilities in this case and the land of the Seo-dong 3 in the middle-gu public facilities in this case) and the difference was refunded as a result of the change of the tax amount due to the difference in the tax amount due to the change of the aggregate taxation amount as the land of the public facilities in Jung-dong 3-dong 7, 76-5 among the land of the public facilities in this case was the land subject to separate taxation.

(1) The head of Seo-gu Incheon Metropolitan Government, Sept. 30, 2013, on September 2, 2013, 2013, 588,669, 362, 594, 698, 178 won, 517, 73, 872 518,939, 636 won from time to time on April 42, 2017, 42, 6684, 62, 6840 won - The amount of local education tax paid upon the initial disposition of imposition was indicated as each share. < Amended by Presidential Decree No. 24442, Oct. 17, 2013; Presidential Decree No. 28507, Oct. 17, 2013; Presidential Decree No. 28517, Oct. 17, 2013>