재산세등부과처분취소
1. As to the Plaintiff:
A. Disposition of imposition of property tax of KRW 10,244,50 and local education tax of KRW 1,313,390, as of July 10, 2014.
1. Details of the disposition;
A. The Plaintiff is a corporation established on May 23, 1992 for the purpose of promoting the convenience of people's lives and improving public welfare by efficiently implementing the integrated energy supply for housing, commercial areas, etc.
B. Pursuant to Article 10 of the former Ordinance on Reduction and Exemption of Yangsan City Tax (amended by Ordinance No. 887, May 7, 2012; hereinafter “instant Ordinance”), the Defendant has reduced or exempted a certain percentage of property tax (excluding the portion of private investment) on real estate in his/her jurisdiction that the Plaintiff owns to use directly for its unique duties on the ground that the real estate constitutes “corporation invested by a local government” as prescribed by the said provision.
C. Upon the enforcement of the former Restriction of Special Local Taxation Act (amended by Act No. 12955, Dec. 31, 2014; hereinafter “former Restriction of Special Local Taxation Act”), the Defendant imposed property tax on the Plaintiff on July 10, 2014, on the ground that the Plaintiff does not constitute “a stock company under the Commercial Act established by a local government with capital or property contributed to its capital or an incorporated foundation under the Civil Act” under Article 85-2(3) of the said Act (hereinafter “instant reduction provision”), and on the ground that the Plaintiff’s disposition imposing property tax of KRW 10,24,50, and local education tax of KRW 1,313,390, and KRW 9,424,80, and KRW 1,108,80,00, respectively, on September 17, 2014 (hereinafter “each disposition”).
On October 6, 2014, the Plaintiff filed an appeal with the Tax Tribunal on the instant disposition, but the Tax Tribunal dismissed the said appeal on December 1, 2014.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, 4, 5, 14 (including those with serial numbers; hereinafter the same shall apply), the purport of the whole pleadings
2. Whether the instant disposition is lawful
A. The Korea District Heating Corporation (hereinafter “Korea District Heating Corporation”) which is the Plaintiff’s assertion (hereinafter “Korea District Heating Corporation”).