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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On June 15, 201, the Plaintiff acquired the land 98-30, Dongdaemun-gu, Seoul, and the five storys above ground, and operated a vocational skills development training establishment on the ground-based 1st, 724.39 square meters of the ground-based 1st, 226.37 square meters of the ground-based 1st, 228.61 square meters of the ground-based 2nd 328.61 square meters (hereinafter “the key part of this case”). On June 12, 2012, the Plaintiff was designated by the head of the Seoul Regional Employment and Labor Agency as a vocational skills development training establishment under Article 28(1) of the Act on the Development of Workers’ Vocational Skills, and on April 7, 2014, operated a vocational skills development training establishment until it
B. On October 12, 2015, the Defendant notified the Plaintiff of the total amount of KRW 41,366,920 on the grounds that the Plaintiff did not use the property tax, etc. as a lifelong educational establishment as of the tax base date even though the Plaintiff was to use the key part of the instant case as a lifelong educational establishment under Article 44 of the Restriction of Special Local Taxation Act, and did not use it as a lifelong educational establishment.
(B) The details of the portion of the urban area of the property tax for the year 2013, which the plaintiff argued, are the same as the attached disposition list.
On March 29, 2016, the Defendant: (a) applied Article 28(1) of the Restriction of Special Local Taxation Act to the Plaintiff on the ground that “the Plaintiff is using the key part of the instant case as of June 1, 2013, which is the tax base date for property tax of 2013, the Defendant corrected ex officio the amount of KRW 9,064,60, property tax of KRW 796,710, property tax of urban areas, property tax of KRW 796,710, local education tax, and KRW 1,812,910, which
(As mentioned in the separate disposition list, the remaining amount after reduction of KRW 796,710 in 2013 (hereinafter “instant disposition”). / [Grounds for recognition] The fact that there is no dispute, Gap evidence Nos. 10, 14 through 18 (including the serial number; hereinafter the same shall apply), Eul evidence Nos. 5, 6, and the purport of the entire pleadings.
2. The instant disposition is made.