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(영문) 광주고등법원 2016.04.08 2016누3160

재산세 부과처분 취소

Text

1. The defendants' appeal is dismissed.

2. The Defendants are responsible for total costs of the lawsuit following the filing of a lawsuit.

purport.

Reasons

1. Basic facts

A. The Plaintiff is 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 in order to promote convenience in people's lives and to contribute to improving public welfare by establishing a foundation for a long-term stable supply of gas. On June 1, 2013, major shareholders as of June 1, 2013 (26.86%) are the Government (26.86%) Korea Electric Power Corporation (24.45%) Seoul Special Metropolitan City (3.9%, Gyeonggi-do 1.22%, Incheon Metropolitan City, 0.70%, Incheon Metropolitan City0.70%, Busan Metropolitan City0.6%, 0.59%, 0.42% in Daegu Metropolitan City, 0.42% in Seoul Special Metropolitan City, 0.38% in Daejeon Metropolitan City, 0.33% in Gwangju Metropolitan City, 0.31% in North Korea, 0.36% in Chungcheongnam-do, 09.5% 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.