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(영문) 광주지방법원 2014.10.23 2014구합10257

재산세 부과처분 취소

Text

1. As to the plaintiff:

A. The imposition of property tax of KRW 10,375,30 on July 19, 2013 by Defendant Young-gu Head of Si/Gun, 9,637.

Reasons

1. Basic facts

A. The Plaintiff’s status as a corporation that completed the registration of incorporation on August 18, 1983 with investments from the Government of the Republic of Korea and the Korea Electric Power Corporation for the purpose of promoting convenience in people’s lives and contributing to improving public welfare by establishing a foundation for a long-term stable supply of gas. On June 1, 2013, a major shareholder as of June 1, 2013 is the Government (26.86%) the Korea Electric Power Corporation (24.45%) the Korea Electric Power Corporation (24.45%) the Seoul Special Metropolitan City (3.9%, Gyeonggi-do 1.22%, Incheon Metropolitan City, 0.70%, Incheon Metropolitan City0.70%, Busan Metropolitan City0.76%, 0.6%, Gyeongnam-do, 0.42% in Daegu Metropolitan City, 0.40% in Seoul Metropolitan City, 0.38% in Daejeon Metropolitan City, 0.31% in Gwangju Metropolitan City, 0.36% in Chungcheongnam-do, 9.5% in Gangwon-do).

B. Pursuant to Article 10 of the former Ordinance on the Reduction and Exemption of Property Tax of Mine-gun (Amended by Presidential Decree No. 2192, May 1, 2014) under the Ordinance of the Si/Gun to which the Defendants belong, the head of the Si/Gun of Yeongdeungpo-gun may reduce property tax; the head of the Si/Gun, the head of Si/Gun and the head of Si/Gun having jurisdiction over the Defendant, pursuant to Article 10 of the former Ordinance on the Reduction and Exemption of Property Tax of Yong-Gun (Amended by Ordinance No. 1881, Mar. 13, 2012) (Amended by Ordinance No. 1958, Jun. 20, 2012; Ordinance on the Reduction and Exemption of Property Tax of Yong-Gun (Amended by Ordinance No. 2056, May 10, 2012; Ordinance No. 2156, Feb. 15, 2012).

C. The Defendants’ respective disposition of imposing property tax are the Plaintiff’s assertion against the Plaintiff.