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(영문) 의정부지방법원 2014.10.21 2013구합16857

재산세등부과처분취소

Text

1. Property tax assessed against the Plaintiff on July 10, 2013 KRW 16,928,270, local resource and facility tax, KRW 10,394,940, and local education tax.

Reasons

1. Details of the disposition;

A. On February 29, 2012, subparagraph B of paragraph (1) and subparagraph 304 of the attached list of real estate [the 275,901,069] the share of 619,190,000], subparagraph 3 of paragraph (3] [1,961] the share of 401 [2,00] the share of 98.05%), subparagraph 502- [3,58.15] the share [3,58.15] (the share of 1,58.47%) (the share of 1,367, 208.47%) (the share of 87.47%) (the share of 1,367, 208, 200, 2038.36, 200, 201, 307, 201, 208.36, 2007, 2008, 2007, 2001.36)

(hereinafter the above part of each real estate building is referred to as "the building in this case", and the part of each building is referred to as "the building in this case", and the part owned by the plaintiff among the building in this case is referred to as "the building subject to taxation in this case"

With respect to the property tax on a regular period of July 2013, the Defendant determined 458,00 won, calculated by multiplying the standard amount of construction price (1.00), the use index (00), the location index (1.05), and the residual value rate (0.8) for each elapsed year of the instant building, by the standard amount calculated and publicly notified by the Commissioner of the National Tax Service pursuant to Article 99(1)1 (b) of the former Income Tax Act (amended by Act No. 11845, May 28, 2013; hereinafter the same shall apply) with respect to the instant building, 7,349,63,646 of the instant building, as indicated below, by its standard market value.

[Attachment 1] Standard market price (per %) calculated by reducing the area of a sectional building (per 70%) (per 458,000 (per 1.65,053.65,053.69.69 2,314,590,020 1,620,620,013,014 (304, 458,0003,715.1404, 007.07 101,650,657,65315, 34, 3574, 357401)