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(영문) 창원지방법원 2016.02.16 2015구합21269
재산세부과처분취소
Text

1. On September 3, 2014, the Defendant Tong Young-market imposed property tax of KRW 581,632,90 on the Plaintiff on September 3, 2014, KRW 558,571,150.

Reasons

1. Details of the disposition;

A. The Plaintiff is a corporation that completed the registration of incorporation on August 18, 1983 with investments from the Government of the Republic of Korea and the Korea Electric Power Corporation with the aim of contributing to promoting the convenience of people’s lives and improving public welfare by establishing a foundation for a long-term stable supply of gas. As of June 1, 2014, major shareholders as of June 1, 2014 (26.15%) are government (26.15%) Korea Electric Power Corporation (20.47%) and local governments (20.93%).

B. Pursuant to Article 10 of the former Ordinance on the Reduction and Exemption of Si Taxes (Amended by Presidential Decree No. 917, Feb. 3, 2012; Presidential Decree No. 2010, Feb. 3, 2012; Presidential Decree No. 20148, Feb. 3, 2012; Presidential Decree No. 20148, Feb. 3, 2012; Presidential Decree No. 20135, Feb. 3, 2012; Presidential Decree No. 20135, Feb. 23, 2012; Presidential Decree No. 20135, Feb. 3, 2012; Presidential Decree No. 20135, Feb. 3, 2012; Presidential Decree No. 20220, Feb. 3, 201; Presidential Decree No. 20220, Feb. 1, 2014>

C. The Defendants do not constitute “a stock company under the Commercial Act or an incorporated foundation under the Civil Act established by a local government with capital or property contributed,” under Article 85-2(3) of the former Restriction of Special Local Taxation Act (Amended by Act No. 12175, Jan. 1, 2014; Act No. 12955, Jan. 1, 2014; hereinafter “former Restriction of Special Local Taxation Act”), on the grounds that the Plaintiff does not constitute “a stock company under the Commercial Act established by the local government with capital or property contributed, or a incorporated foundation under the Civil Act” as prescribed by Article 85-2(3) of the former Restriction of Special Local Taxation Act.

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