재산세등부과처분취소
1. Property tax of KRW 33,964,660, and property tax of KRW 33,960 imposed by the Defendant on the Plaintiff as of May 9, 2016.
Details of the disposition
The Plaintiff owned a building, “tetralwork”, “Aembawork”, and “Commercial Exhibition Center (existing Convention Center and Convention Center)”, as in Gangnam-gu, Gangnam-gu, Seoul. Around 2000, the Plaintiff was registered as a superstore under the Distribution Industry Development Act on May 3, 200 by creating the so-called “coxa” on the ground floor, the first floor, the first floor, and the second floor (area 133,184.08 square meters; hereinafter “instant building”).
The Defendant: (a) calculated the standard for the adjustment of the standard market price of buildings (or the standard for the adjustment of the standard market price of buildings and other buildings; hereinafter collectively referred to as “the standard for the adjustment of the standard”), which is publicly notified by the Ministry of Government Administration and Home Affairs, by applying the relevant usage index “125” or “118”; and (b) imposed property tax, property tax, urban area (hereinafter referred to as “property tax, etc.”) and local education tax (hereinafter referred to as “property tax, etc.”) on the building as the tax base under the former Local Tax Act amended by Act No. 11617, Jan. 1, 2013; and (c) imposed property tax, local resource and facility tax, local education tax (hereinafter referred to as “property tax, etc.”).
After that, on May 9, 2016, the Defendant changed the previous position and calculated the current base value by applying the usage index of the instant adjustment standard to the Plaintiff as the “large Store” and imposed property tax for the year 201 on the key buildings as follows.
(hereinafter “instant disposition 1”). In addition, on July 11, 2016, the Defendant imposed property tax, etc. for the pertinent building on the Plaintiff for the same reason as indicated in the following table:
hereinafter "Disposition 2 of this case" and "the Disposition of this case" is referred to as "the Disposition 1 of this case".
(1) On June 14, 2016, the Plaintiff rendered the instant disposition, and on July 14, 2016, respectively.