(영문) 서울고등법원 2011.5.17. 선고 2010누24687 판결

The judgment of the first instance court shall be revoked. The part of the Defendant’s imposition of property tax of 716,759,370 won for the first term in 2008 against the Plaintiff on September 23, 2008 and property tax of 517,353,390 won for local education tax and of 103,470 won for local education tax, shall be revoked, respectively.

Reasons

1. Quotation of judgment of the first instance;

The reasoning of this court's decision is as follows: ① deleted the part of "Article 194-15 (1) 2 or each subparagraph of paragraph (4) of the same Article of the fifth 15-16th 'the fifth 15-16th 'the fifth 'the fifth 'the fifth 15-16th 'the fifth 'the fifth 'the 12-13th 'the 7th 'the 12-13th 'the 'the 7th ' the 10th ' the 7th ' the 10th ' the 'the 10th 'the ' is not the 'the 'the 'the 'the 'the '' of the 'the 'the 'the 'the '

2. Additional entry

In light of Article 16(2), (4), (7), and (9) of the Housing Act (Article 16(2), (7), and (9) of the Housing Act), “Where a housing construction project is conducted with a building permit granted under the Building Act because it is excluded from the subject of approval of a project plan, it shall be deemed that the public interest purpose should be smaller than where the approval of a project plan should be obtained if the purpose of public interest is to obtain a building permit granted under the Housing Act because it is excluded from the subject of approval of a project plan (Article 16(2), (4), (7), (9) of the Housing Act).”

3. Conclusion

Therefore, the plaintiff's claim is dismissed as it is without merit, and the judgment of the court of first instance is just in conclusion, and the plaintiff's appeal is dismissed.