종합부동산세 등 부과처분취소
The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
1. Details of the disposition;
A. The Plaintiff is a juristic person running real estate-related service business including land trust from around December 10, 1996, and B (hereinafter “entrusted company”) is a juristic person running urban planning business and sports facility business from around June 10, 202.
B. On June 5, 2013, pursuant to Article 16(1)3, etc. of the former Act on the Industrial Location and Development (amended by Act No. 12253, Jan. 14, 2014; hereinafter “Industrial Location Act”), the commissioning company was selected as the operator of the D business (hereinafter “instant project”), which engages in 423,228.6m2 (hereinafter “instant land”) as a site for the business, and entered into a real estate security trust contract with the Plaintiff on January 28, 2015, with respect to the instant land. On the same day, the Plaintiff’s ownership under the name of the Plaintiff became extinct due to the said trust contract.
(c)
The Defendant, a trustee of the instant land, determined that the Plaintiff, as a tax payer under Article 107(1)3 of the former Local Tax Act (amended by Act No. 16194, Dec. 31, 2018; hereinafter the same) was subject to comprehensive taxation, and determined that the publication price of the instant land subject to comprehensive taxation by trustor exceeds 500 million won in total. On November 6, 2018, the Defendant imposed on the Plaintiff KRW 64,227,860 and the comprehensive real estate tax of KRW 12,845,570 and the comprehensive real estate tax of KRW 101,97,70 and rural special tax of KRW 20,39,249,240 (hereinafter “instant disposition”).
The Plaintiff paid KRW 156,769,100 (including KRW 26,128,190; hereinafter the same shall apply) for comprehensive real estate for the year 2017, around December 25, 2017. On February 21, 2019, the Plaintiff filed a request for correction seeking refund of KRW 156,769,100 for comprehensive real estate for the year 2017. However, on March 25, 2019, the Defendant rejected the Plaintiff’s request for correction (hereinafter referred to as “instant disposition”). E., the Plaintiff.