재산세등부과처분취소
1. The Defendant’s “date of imposition disposition” in the Schedule of Attached 2 List shall be the Plaintiffs on each day indicated in the same Schedule.
1. Details of the disposition;
A. Plaintiff A District Urban Development Project Association (hereinafter “Plaintiff Association”) is a project implementer that implements an urban development project to create housing sites, etc. (hereinafter “instant project”) with respect to B, C, D, E, and E, 1,306,256 square meters, and the Plaintiffs own land within the instant project district (hereinafter “instant land”).
B. On November 23, 2005, the Gyeongnam-do governor announced the designation and development plan of the instant project area, and the Kimhae-si approved a replotting plan for the instant project implemented by replotting on February 19, 2009.
Accordingly, on May 30, 2013, the Plaintiff Union held a board of representatives and resolved to pay compensation for obstacles to 260 greenhouses located in the instant business area, and paid compensation accordingly.
C. Around August 21, 2013, F Co., Ltd., the contractor of the instant project (hereinafter “F”), etc. commenced construction works related to the instant project (hereinafter “instant construction project”), and installed fences around the instant project district.
In Article 112(1) of the Local Tax Act, Article 111 subparag. 1 of the Enforcement Decree of the same Act, and Article 57 subparag. 1 of the Enforcement Rule of the same Act, the Defendant did not impose a property tax on the view that the instant land falls under “before an urban development zone where no notice of land substitution disposition is given” and excluded from the scope of land subject to the imposition of property tax.
E. As of June 1, 2014, the Defendant, as of June 1, 2014, on the ground that the actual status of the instant land as of June 1, 2014, which was the date of commencement of the instant construction, does not constitute the previous, answer, stock farm site, forest land, and forest land, the “date of imposition” in the list of Plaintiffs 1 and the “date of disposition” in the list of details of imposition of property taxes, shall be the property tax on an urban area corresponding to the “amount of