1. The Defendant imposed comprehensive real estate holding tax in KRW 5,252,970 on the Plaintiff on November 21, 201, 3,581.

1. Details of the disposition;

A. As of June 1, 201, the assessment basis date of comprehensive real estate holding tax in 2011, the Plaintiff owned 642-1 land (hereinafter “instant land”).

B. On November 21, 2011, the Defendant imposed comprehensive real estate holding tax on the instant land at KRW 5,252,970 and special rural development tax at KRW 1,050,590 on the Plaintiff.

(hereinafter “instant disposition”). 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 of property tax to be deducted in calculating the amount of comprehensive real estate holding tax pursuant to Article 5-3(1) of the Enforcement Decree of the Comprehensive Real Estate Holding Tax Act by using the method of preparation in attached Form 3 of the Enforcement Rule of the Comprehensive Real Estate Holding Tax Act x (public notice price - standard amount of taxation) x fair market price ratio of comprehensive real estate holding tax x fair market price ratio of property tax x property rate x 6,685,609.

The Plaintiff filed an objection against the instant disposition and filed an appeal with the Tax Tribunal, but was dismissed on August 20, 2012.

[Ground of recognition] Facts without dispute, Gap evidence 1-1, 2, 2-2-1, 2, 3-4, Eul evidence 1-2, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. In calculating the amount of property tax deducted from the amount of comprehensive real estate holding tax, the Defendant asserted by the Plaintiff did not deduct only the amount of property tax imposed on the portion subject to the comprehensive real estate holding tax by multiplying the amount of property tax by the fair market price ratio of the comprehensive real estate holding tax, according to the calculation method in attached Form 3 of the Enforcement Rule

Therefore, the amount of property tax in the disposition of this case is not deducted in part.