1. All of the plaintiff's claims are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Details of the disposition

The Plaintiff owns the building part of the instant building and the land part (469.89 square meters) in Goyang-gu, Seoyang-gu, Seoyang-gu, Seoul (hereinafter referred to as the “instant land”) (hereinafter referred to as “instant real estate”), and collectively, owns the instant real estate.

Based on the tax base amount of KRW 162,697,248, which is calculated by applying 70% of the fair market value ratio to 2017, the Defendant respectively imposed and notified the Plaintiff of KRW 634,510, local resource and facility tax, KRW 186,830, local education tax, and KRW 81,340, which is calculated by applying the fair market value ratio to KRW 232,424,640,640 as of the base value of the instant building in 2017. On July 3, 2017, the Defendant imposed and notified the Plaintiff of KRW 634,510, local education tax, KRW 184,122,80 ( KRW 2,520,000,000 x 469,000) as of the base value of the instant land as of January 1, 2017.

(2) Each disposition of this case (hereinafter referred to as the "each disposition of this case"). [The above disposition of this case, which imposes property tax, etc. calculated on the basis of an unfair standard market price without adjusting it or determining the market price, is unlawful as it violates the plaintiff's property right by unfairly infringing on the plaintiff's property right, since the market price is properly reflected in accordance with the fair taxation and the principle of substantial taxation, and the standard market price of land and buildings of this case is the basis for imposing property tax, etc.

It shall be as shown in the attached Form of the relevant statutes.

Judgment

Article 110 (1) of the Local Tax Act.