종합부동산세부과처분취소
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Details of the disposition;
A. On September 14, 201, the Plaintiff acquired 2,975 square meters of land and its ground buildings and C 807 square meters of land in Seongbuk-gu, Sungnam-si.
B. On June 12, 2012, in order to impose property tax on each of the above lands, etc. on June 12, 2012, the head of Sung-nam-si imposed property tax on the land of 12 lots including 663 square meters among the above land B and C as a general aggregate subject matter of taxation. The Plaintiff notified the Defendant of the details of the general aggregate subject matter of taxation held on June 1, 2012 as indicated below.
E. Table (unit: 2,975,712,000 5,070,000 of the land value of the land at the officially announced land value (the current state of 2,97 square meters, 00 square meters) located in the area of the taxable area of the land, which is located in the area of the land at issue, for 2,97,97,900, 1,397,900, 2,825,825, 3441,60, 3346, 346, 75, 200, 713, 75, 75, 910, 13, 197, 14, 257, 35, 254, 254, 257, 204, 365, 45, 365, 200, 205, 205, 204, 365,4,572,5, 14, 14
C. Upon receipt of the foregoing notification, the Defendant determined and notified the Plaintiff on November 16, 2012, the amount of KRW 66,79,500 of the comprehensive real estate holding tax for the year 2012 and the amount of KRW 13,359,900 of the special rural development tax, which reverts to the Plaintiff’s ownership, as the subject of comprehensive real estate holding tax.
(hereinafter referred to as “instant disposition of imposition of comprehensive real estate holding tax”). D.
The Plaintiff dissatisfied with the foregoing disposition and filed an objection on June 19, 2013, on the grounds that the Plaintiff’s 2,975 square meters (hereinafter “instant 1”) and C 807 square meters (hereinafter “instant 2 land”) were not subject to general aggregate taxation, and filed an objection on June 19, 2013. The Tax Tribunal dismissed the said appeal on October 7, 2013.
[Reasons for Recognition] Unsatisfy, Gap evidence 1, 10, 11, 12, 14, .