재산세부과처분취소
1. Each property tax on November 12, 2014, written by the Defendant, to the Plaintiff (Appointed Party) and the appointed parties, as indicated in attached Form 1.
1. Details of the disposition;
A. The Plaintiff (Appointed Party) is the husband of the appointed party B, and the designated CDs are children of the Plaintiff (Appointed Party) and the appointed party B.
[hereinafter] Plaintiff (Appointed Party) is limited to “Plaintiff”, and both Plaintiff (Appointed Party) and Appointeds (Appointed Party) are referred to as “Plaintiffs”, and only the name of the Appointeds are indicated when certain of the Appointeds are individually specified.
On August 26, 2010, the E Urban Development Project Association (hereinafter referred to as the “instant association”) obtained authorization for an implementation plan for an urban development project from the Gyeonggi-do Governor with respect to the Fil-si, Kimpo-si, including the land owned by the Plaintiffs (hereinafter “instant previous land”). On July 5, 2012, after obtaining authorization for a replotting plan from the Defendant on July 5, 2012, the date when the designation of a planned land substitution takes effect was designated and announced as a planned land substitution (G) as of September 6, 2012.
C. Specific designation details of the previous land and the land scheduled for substitution (hereinafter “land scheduled for substitution”) owned by the Plaintiffs are as listed in the following table.
Plaintiff H 1,157 square meters 1,65.65 1,157/1,487 BJ head 92.30 C K head 2,346 square meters 2,346 square meters 2,741 DK head 395 square meters 395 square meters 116.64/2,741 D MM head 116.64/645 395 square meters 1,403 square meters 729.90 O head 1,069 square meters 330 square meters 430/1,487
D. On September 4, 2014, the Defendant calculated the tax base and tax amount of property tax in 2014 by applying 70/100 of the fair market value ratio to the current base price of the instant reserved land for replotting on the ground that the Plaintiffs are the actual owners of the instant reserved land for replotting, and issued each disposition imposing property tax and local education tax on the Plaintiffs (hereinafter “previous disposition”).
E. The Plaintiff, after receiving the notification of the previous disposition of this case, lost its ownership by accepting the previous land of this case, and thereafter did not have the ownership of the land reserved for replotting of this case.