지방세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. The Plaintiff established on January 12, 1989 and established a social welfare center, the establishment and operation of nursery facilities under the Infant Care Act, the entrusted operation of welfare center for the aged, the establishment and operation of welfare facilities for the disabled under the Welfare of Disabled Persons Act, the establishment and operation of welfare facilities for the aged under the Welfare of Disabled Persons Act, and other projects necessary for the accomplishment of the purpose
B. On December 7, 2005, in order to use the land as a new site for the relocation of a social welfare center, the Plaintiff completed the registration of ownership transfer for the land of this case on the grounds of sale with respect to ① 102-58 square meters, ② 102-58 square meters, ② 102-59 square meters, ③ 102-83 square meters, ④ 102-83 square meters, ④ 102-101 square meters, ④ 17.4 square meters, and ⑤ 102-102 square meters, and 113.1 square meters (hereinafter collectively referred to as “instant land”) on June 26, 2015, the Plaintiff completed the registration of ownership transfer for the land of this case to the Dong-gu Incheon Metropolitan City Office on June 26, 2015.
C. On June 1, 2014, which was the tax base date for property tax in 2014 and local education tax, the Defendant imposed and collected KRW 2,764,040 on the Plaintiff on September 1, 2014, deeming that the instant land was not directly used for the pertinent business and was not subject to exemption from property tax.
(hereinafter “Disposition in this case”). [Grounds for recognition] The fact that there is no dispute, Gap 5 and Eul 1, and the purport of the whole pleadings.
2. Whether the disposition is lawful;
A. The Plaintiff initially sought to newly build a social welfare center by acquiring the instant land, but as part of social welfare business, the Plaintiff used the instant land to achieve the Plaintiff’s purpose of business, such as vocational guidance and adaptation training for persons with disabilities and job-seeking projects for the elderly, while running an urban farm business for local residents and the underprivileged as part of social welfare business.
Therefore, the instant land is stipulated in Article 22(2) of the Restriction of Special Local Taxation Act.