1. The plaintiff's primary claim and the conjunctive claim are all dismissed.

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

1. Basic facts

A. The director of the Nam-gu Tax Office under the Defendant issued a disposition imposing comprehensive real estate tax and special rural development tax (hereinafter “instant disposition”) corresponding to the portion reverted to the year 2012. On February 15, 2013, the Plaintiff paid KRW 12,118,816,820 with comprehensive real estate tax, etc. imposed as above.

B. Articles 9(3) and 14(3) and (6) of the Gross Real Estate Tax Act provide that a certain amount of money equivalent to the “amount of tax imposed as property tax” (hereinafter “amount of global real estate tax”) shall be deducted from the amount of comprehensive real estate tax for housing, etc. subject to comprehensive real estate tax. Articles 4-2 and 5-3 of the former Enforcement Decree of the Comprehensive Real Estate Tax Act (amended by Presidential Decree No. 26670, Nov. 30, 2015; hereinafter the same) provide that “the amount of tax imposed as property tax on housing, etc. which is deducted from the amount of comprehensive real estate tax on housing, etc.” shall be calculated [the aggregate of the amount of tax imposed as property tax on housing, etc. 】 the amount equivalent to property tax calculated as property tax on housing, etc. 】 the

(hereinafter referred to as “the instant formula”) C.

At the time of the instant disposition, the director of the tax office of Seodaemun-gu calculated the deductible tax amount in calculating the disposal tax amount of the comprehensive real estate holding tax, and calculated the deductible tax amount by calculating the calculation method in attached Form 3(2) of Article 5(2) of the Enforcement Rule of the Comprehensive Real Estate Holding Tax Act (hereinafter “instant Enforcement Rule formula”).

The formula is [Public Notice Price of Housing, etc. subject to Taxation - Taxation Standard Amount) 】 (Fair Market Price Ratio of Comprehensive Real Estate Tax 】 Property Tax fair market price ratio 】 Property Tax rate].

[Reasons for Recognition] Unsatisfy, entry in Gap evidence 1 and 2 (including evidence with serial number), the purport of the whole pleadings

2. Judgment as to the primary claim