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(영문) 수원지방법원 2014.11.27 2014구합54715
재산세부과처분취소
Text

1. The plaintiff's claims against the defendants are all dismissed.

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

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 for the purpose of promoting convenience in people's lives and improving public welfare by laying the foundation for a long-term stable supply of gas. On June 1, 2013, a major shareholder as of June 1, 2013 is the Government (26.86%) the Korea Electric Power Corporation (24.45%) the Korea Electric Power Corporation (24.48%) the local government (total9.48%) 3.9%, Gyeonggi-do 1.22%, Gyeonggi-do, Incheon Metropolitan City 0.70%, Busan Metropolitan City 0.6%, Busan Metropolitan City 0.59%, Daegu Metropolitan City 0.42%, Jeonnam-do, Gwangju Metropolitan City 0.38%, Gwangju Metropolitan City 0.33%, 0.31%, 0.36%, Chungcheong-do 10.5%, Chungcheongnam-do.

B. Pursuant to Article 10 of the former Ordinance on Reduction and Exemption of City Tax (amended by Ordinance No. 1068, Jan. 12, 2012); Article 9 of the former Ordinance on Reduction and Exemption of City Tax (amended by Ordinance No. 2556, Mar. 12, 2012); Article 9 of the former Ordinance on Reduction and Exemption of City Tax (amended by Ordinance No. 2556, Mar. 12, 2012); Article 9 of the former Ordinance on Reduction and Exemption of City Tax (amended by Ordinance No. 2381, Feb. 29, 2012); Article 10 of the former Ordinance on Reduction and Exemption of City Tax (amended by Ordinance No. 486, Apr. 2, 2012; hereinafter collectively referred to as “instant Ordinance”); and Article 10 of the same Ordinance (i) of the Plaintiff’s Ordinance, having direct jurisdiction over real estate investment in, or contribution to, a local government established pursuant to the Local Public Enterprises Act).

C. The Defendants were amended by Act No. 11138, Dec. 31, 2011; and were enforced on February 1, 2012, 2012, the former Restriction of Special Local Taxation Act, which was enforced by the Plaintiff.

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