재산세등부과처분취소
1. On May 11, 2016, the Defendant imposed each disposition on the Plaintiff, stating “amount of notified tax” in attached Table 1, as stated in the “amount of notified tax.”
1. Details of the disposition;
A. The Plaintiff owned land and buildings on which “taxable goods” in the attached Table 1 list, including the Seoul Jung-gu, Seoul and 20,000 square meters (area 26,196,60 square meters), and operated a “C hotel” (hereinafter “C hotel”) which is a special tourist hotel in the key real estate issues.
B. The Plaintiff: (a) pursuant to Article 54(2) of the former Restriction of Special Local Taxation Act (amended by Act No. 11138, Dec. 31, 201; hereinafter the same shall apply), Article 27 of the Enforcement Decree of the Restriction of Special Local Taxation Act, Article 15 of the Jung-gu Seoul Metropolitan Government Ordinance on the Reduction and Exemption of Gu Tax (amended by Ordinance No. 1097, Dec. 30, 201; hereinafter the same shall apply), where the value of the services supplied to foreign tourists is at least 30/10, and (b) where the value of the services reduced to at least 20 percent of the value of the tourist hotel display base as of January 1, 207, compared to the value of the tourist hotel display base as of January 1, 2007, the Plaintiff applied for a reduction and exemption of property tax on real estate at issue to the Defendant for the reduction and exemption of property tax for year
C. Meanwhile, from August 2007 to September 2009, the Plaintiff remodeled (large-scale repair) the main building among the hotel of this case, which was composed of a new house and a main house for two years from around August 2007, and submitted to the Defendant on June 2012 a detailed statement of the record of operating the hotel for the purpose of reduction and exemption of property tax of 201 on real estate at issue, and attached the following material related to the building of the main house:
According to the following data, each of the Noral and Ctrab’s respective fuel rates are less than 20% between 14.64% and 17.31.% between 14.31% and 17.31%, compared to the fuel rates as of January 1, 2007.
On January 1, 2007, 2009.31. 31. 2009. 4. 1. 2009. 6. 6. 1. the issue in this case is the NO R A LUPPPER SPER's sub-secting of the reduction rate after the reduction of the reduction rate.