재산세등부과처분취소
1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On April 25, 2016, the Plaintiff entered into a management-type land trust agreement (hereinafter “instant trust agreement”) with a company that mainly engages in the real estate trust business, and entered into a trust agreement for the instant land on May 10, 2016 with a company B (hereinafter “stock company”) to newly build and sell complex facilities (hereinafter “instant land”).
B. As a result of the investigation on the current status of the instant land on June 7, 2016, the head of Suwon-si determined that the instant land was a site, and notified the head of the regional tax office having jurisdiction over the Defendant of the assessment data by classifying the instant land as a general aggregate subject to general aggregate taxation.
C. On September 5, 2016, the head of Suwon-si: (a) imposed and notified the Plaintiff of the instant land as a general aggregate taxation, respectively, KRW 175,850,660, and KRW 27,465,720, and the local education tax for the year 2016 (hereinafter “disposition for imposition of the instant property tax”); and (b) on November 17, 2016, the head of Suwon-si District Tax Office imposed and notified the Plaintiff of the comprehensive real estate holding tax for the year 2016, by classifying the instant land as a general aggregate taxation subject to general aggregate taxation; and (c) imposed and notified the Plaintiff of KRW 478,518,020, and special rural development tax for the year 2016, respectively.
(hereinafter “Disposition of imposition of comprehensive real estate holding tax, etc. of this case” and the disposition of imposition of property tax, etc. of this case is referred to as “each disposition of this case.”
The Plaintiff, who was dissatisfied with the disposition of imposition of the instant property tax, etc., filed a request for adjudication on May 16, 2017, but was dismissed on April 16, 2018, and filed a request for adjudication on May 16, 2017 through an objection against the disposition of imposition of the instant comprehensive real estate tax, etc., but was dismissed on May 3, 2018.
[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1 through 6 (if there are serial numbers, including each number; hereinafter the same shall apply), Eul evidence Nos. 1 through 4, Eul evidence Nos. 1 to 1, and arguments.