Whether the calculation of the amount of the comprehensive real estate holding tax in this case is appropriate;

The amount of property tax to be deducted according to the formula in the Enforcement Decree of this case 】 (Public notice price - the standard amount of taxation) 】 The smaller of the fair market price ratio of property tax and comprehensive real estate holding tax 】 Property tax rate 】 so the disposition of this case is unlawful.

Articles 13 and 14 of the Gross Real Estate Tax Act.

2013Guhap3314 Partial revocations such as comprehensive real estate holding tax

AA

BB Director of the Tax Office

2015.08.27

october 01, 201

1. Of the gross real estate holding tax in the year 2012, the Defendant’s real estate holding tax against the Plaintiff on November 16, 2012

16,623,370 won of special rural development tax and 58,848,280 won of special rural development tax shall be revoked.

2. The costs of the lawsuit are assessed against the defendant.

1. Details of the disposition;

A. At June 1, 2012, the assessment basis date of comprehensive real estate holding tax in 2012, the Plaintiff owned land of ten parcels outside the Seo-dong, Seo-gu, Incheon (hereinafter “instant land”).

B. On November 16, 2012, the Defendant imposed a comprehensive real estate holding tax on the instant land, KRW 284,345,070, comprehensive real estate holding tax on housing, KRW 9,896,370, comprehensive real estate holding tax on housing, and KRW 58,848,280 on the Plaintiff (hereinafter “instant disposition of imposition of comprehensive real estate holding tax on the instant land”).

C. In calculating the amount of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Articles 13(1) and 14(3) of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act, the Defendant calculated the amount equivalent to the property tax calculated according to the standard tax rate for property tax on land subject to general aggregate taxation as stipulated in Article 5-3(1) of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act in accordance with the prepared guidelines in attached Form 3 of the Enforcement Rule of the Comprehensive Real Estate Holding Tax Act x fair market price ratio of comprehensive real estate holding tax x fair market price ratio of property tax x property tax rate x property tax rate 67,474,71.

D. The Plaintiff filed an objection against the instant disposition and filed an appeal with the Tax Tribunal, but was dismissed on July 12, 2013.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2 (including branch numbers)

2. Whether the instant disposition is lawful

A. The plaintiff's assertion

In calculating the amount of property tax deducted from the amount of comprehensive real estate holding tax, the defendant deducted only the amount of property tax imposed on the portion subject to the comprehensive real estate holding tax in accordance with the calculation method in attached Form 3 of the Enforcement Rule of the Comprehensive Real Estate Holding Tax Act by the fair market price ratio of the comprehensive real estate holding tax, and did not deduct the remaining amount of tax. Therefore, the portion on which the comprehensive real estate holding tax was imposed without

(b) Related statutes;

Attached Form is as shown in the attached Form.

C. Determination

1) Article 5-3(1) of the Enforcement Decree of the Gross Real Estate Tax Act provides that the amount of tax imposed as property tax on the land subject to general aggregate taxation shall be the aggregate amount of the amount of property tax on the land subject to general aggregate taxation 】 the amount equivalent to the property tax calculated as the standard tax on the property subject to general aggregate taxation ± the amount equivalent to the property tax calculated as the standard tax on the property subject to general aggregate taxation ± the amount equivalent to the property tax calculated as the standard tax on the property subject to general aggregate taxation / the amount equivalent to the property tax calculated as the standard tax on the property

The amount of property tax on the portion exceeding the standard amount of taxation of the comprehensive real estate holding tax is calculated based on the formula of "(public notice price - the standard amount of taxation) 】 the amount of comprehensive real estate holding tax on the same portion is calculated based on the formula of "fair market price ratio of the comprehensive real estate holding tax" x "fair market price ratio of the comprehensive real estate holding tax" x (public notice price - the standard amount of taxation - the standard amount of taxation). However, since this two amounts refer to the portion on which property tax and the comprehensive real estate holding tax are imposed respectively for the portion of "public notice price - the standard amount of taxation - the fair market price of the comprehensive real estate holding tax x the same (public notice price - the standard amount of taxation - the fair market price of the comprehensive real estate holding tax) x the portion on which property tax is imposed duplicate. In addition, this part is not necessary to consider when calculating the amount of property tax deducted on the ground that the comprehensive real estate holding tax is imposed.

In full view of these points, the amount of property tax to be deducted under the instant formula in the Enforcement Decree shall be calculated by the formula of "(public notice price - the amount of tax base) 】 the smaller of the fair market value ratio of property tax and comprehensive real estate holding tax 】 the property tax rate 】 the property tax rate. Therefore, in cases of comprehensive real estate holding tax in 2012, the amount of property tax to be deducted from the amount of comprehensive real estate holding tax, such as housing (amount of taxation - the amount of property tax) 】 the fair market value ratio of property tax 】 the property tax rate 】 the property tax rate (see Supreme Court Decision 2012Du2986, Jun. 23, 2015).

2) According to the statements in Gap evidence Nos. 1 and 3 (including the branches number No. 1), the publicly notified price of the land of this case in 2012 can be acknowledged as constituting 24,598,11,250 won, and the amount of property tax paid by the plaintiff in 2012 constitutes 85,843,384. Based on these facts, the comprehensive real estate tax and special rural development tax in 2012 are calculated as follows.

(1) Tax base of comprehensive real estate holding tax: 19,278,489,000 won.

[See [24,598,11,250 won - 500,000,000] x 0.8]

(2) Comprehensive real estate holding tax before deducting the amount of property tax: 351,819,780 won.

(3) The amount of property tax to be deducted: 84,098,465 won (see the following formula):

(24,598,11,250 won - 500,000,00) ¡¿ 0.72) x property tax rate 0.5%

85,843,384 won 】 】 】 】

24,598,11,250 won ¡¿ 0.7 】 Property tax rate; 0.5%

(4) Gross real estate tax amount: 267,721,315 won (B-3)

(5) Special rural development tax: 53,544,263 won (No.4) x 0.2

3) According to the above calculation of comprehensive real estate holding tax and special rural development tax, the portion of 16,623,758 won (=284,345,073 won - 267,721,315 won - 267,721,315 won) among the imposition of comprehensive real estate holding tax imposed by the Defendant on the instant land, and the portion of 3,324,751 won (=56,869,014 - 53,54,544,263 won) among the imposition of comprehensive real estate holding tax on the instant land, which is calculated based on the amount of the said comprehensive real estate holding tax as the tax base (=284,345,073 won x 0.2) is unlawful. Accordingly, the portion of the imposition of comprehensive real estate holding tax in this case, as sought by the Plaintiff, should be revoked.

3. Conclusion

The plaintiff's claim is reasonable, and it is so decided as per Disposition.