주민세등부과처분취소
1. All appeals filed by the plaintiff and the defendant are dismissed.
2. The costs of appeal shall be borne by each party.
The purport of the claim and appeal is the purport of the appeal.
1. The following facts are acknowledged by the parties to a dispute or by the purport of Gap evidence Nos. 1 to 6, Eul evidence Nos. 1 and 2 and all pleadings.
A. Busan Metropolitan City enacted the Busan Metropolitan City Ordinance on the Establishment and Operation of a Specialized Hospital for Older Persons (hereinafter “instant Ordinance”) for the medical care and treatment of dementia and the patients of older persons, and established the hospital in 161-5, Seo-dong, Busan Metropolitan City (hereinafter “instant Ordinance”). On January 24, 2005, the Defendant obtained permission to establish the medical institution from the Defendant on January 24, 2005
(hereinafter referred to as the “instant hospital” is distinguished from the Plaintiff as the subject to whom the said hospital is liable to pay taxes.
Busan Metropolitan City entered into an agreement with the Masan Medical Foundation (hereinafter referred to as the "Masan Medical Foundation") on the entrusted management and operation of the instant hospital on February 2, 2005, and accordingly entrusted the affairs concerning the management and operation of the instant hospital to the Masan Medical Foundation.
The Masan Medical Foundation has concluded a successive agreement at the expiration of the period of entrustment and has operated the hospital in this case until now.
C. On June 10, 2016, the Defendant conducted a tax investigation on April 2016, and issued a tax disposition against the Plaintiff (hereinafter “instant disposition”) as indicated in the following table.
Resident tax (property portion) on the total amount of resident tax (property portion) imposed in the taxable period of the tax item, 201 to 9,973,950 local income tax (employee portion) in 201 from 2011 to 64,936,300 from 2013 to 41,568,860 in total 116,479,110
D. The Plaintiff filed an objection, but the Tax Tribunal dismissed the Plaintiff’s request on April 14, 2017.
2. The resident tax under Chapter VII of the Local Tax Act (amended by Act No. 12153, Jan. 1, 2014) on the determination of the Plaintiff’s ability to stand a party, Article 75 (1) of the same Act (i) is the corporate tax of an individual (excluding the family members living together with the householder liable for tax payment) who has his/her domicile in a local government and a corporation having his/her place of