종합부동산세 과세표준 계산시 부동산에 담보된 채무를 공제하는 것은 아님[국승]
Seoul Administrative Court 2009Guhap8571 ( October 18, 2009)
In calculating the tax base of comprehensive real estate holding tax, liabilities secured by real estate shall not be deducted.
Since the Gross Real Estate Tax Act does not have a system that deducts the amount of secured obligation of real estate security right or the amount of obligation of return of security deposit of lease contract on such real estate in calculating the tax base and tax amount, it cannot be deemed unlawful because it did not deduct the amount of comprehensive real estate holding tax
The contents of the decision shall be the same as attached.
1. The plaintiff's appeal shall be dismissed.
2. The costs of appeal shall be borne by the plaintiff.
Purport of claim and appeal
The judgment of the first instance court is revoked. The defendant dismissed a disposition rejecting a request for correction of comprehensive real estate holding tax and special tax for rural development tax in 2006 and 2007, which belongs to the plaintiff on September 5, 2008.
This court's reasoning is the same as the 10th judgment, and thus, it cites it as it is by Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.
Therefore, the judgment of the court of first instance is legitimate, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.