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(영문) 광주지방법원 2016.01.28 2015구합11448

재산세부과처분취소

Text

1. As to the plaintiff:

A. The head of the Si/Gun/Gu imposed property tax of KRW 40,801,280 on September 5, 2014 by Defendant Mine, 39,183.

Reasons

1. Basic facts

A. On June 1, 2014, the tax base date for property tax for the year 2014, the major shareholders as of June 1, 2014, are the Government (26.15%) the Korea Electric Power Corporation (20.47%) the Korea Electric Power Corporation (20.93%) and local governments (1.34%). The said local governments include the Seoul Special Metropolitan City (3.34%) the Gyeonggi-do (1.02%) the Incheon Metropolitan City (0.57%) the Busan Metropolitan City (0.55%) the Busan Metropolitan City (0.49%) the Daegu Metropolitan City (0.35%) the Daegu Metropolitan City (0.34%) the Daejeon Metropolitan City (0.34%) the Daejeon Metropolitan City (0.35%) the Daejeon Metropolitan City (0.32%) the Daejeon Metropolitan City (0.28%) the Cheongnam-do (20.46%) and the Gangwon-do government (0.26% in total).

B. Pursuant to Article 7 of the former Ordinance on the Reduction and Exemption of Mining Taxes (amended by the Gwangju Metropolitan City Ordinance No. 1022, Feb. 22, 2012), the head of the Si/Gun/Gu who belongs to the Defendants shall reduce property tax pursuant to the Ordinance of the Si/Gun, pursuant to Article 10 of the former Ordinance on the Reduction and Exemption of Net City Taxes (amended by the Ordinance No. 1285, May 24, 2012); Article 10 of the former Ordinance on the Reduction and Exemption of Gun Taxes (amended by the Ordinance No. 2056, May 10, 2012); Article 10 of the former Ordinance on the Reduction and Exemption of Gun Taxes (amended by the Ordinance No. 1027, May 1, 2012); Article 7 of the former Ordinance on the Reduction and Exemption of Gun Taxes (amended by the Ordinance No. 10135, May 23, 2012); Article 10 of the former Ordinance on the Reduction and Exemption and Exemption of Do Municipal Ordinance No. 25.