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1. All of the plaintiff's claims are dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. On July 9, 2014, the Defendant imposed and collected property tax amount of KRW 701,490 (including urban areas of KRW 251,820), local resource and facility tax (including urban areas of KRW 251,820), KRW 207,290, and KRW 89,930 for local education tax, respectively, on the basis of the tax base calculated by applying the fair market value ratio of KRW 70% to the standard market value of KRW 256,958,351 (hereinafter “instant building”).
B. On September 15, 2014, the Defendant imposed and collected property tax amount of KRW 3,447,090 (including urban area portion 1,160,440,440), local education tax amount of KRW 457,30,30 on the basis of the statutory standard price based on the officially assessed individual land price of the land attached to the instant building, which is owned by the Plaintiff (hereinafter “instant land”).
(hereinafter) Disposition of imposition of each property tax, etc. described in paragraphs (a) and (b) shall be referred to as "each disposition of this case" / [based on recognition] without dispute, Gap evidence 8, Gap evidence 9-1, 2, and the purport of the whole pleadings.
2. Whether the disposition is lawful;
A. The Plaintiff’s assertion 1) The tax base amount of the instant land and building was 848% of the actual transaction price (170 million won) and was much higher than the transaction cases and appraisal cases of neighboring similar real estate. Based on this, each of the instant dispositions based on this is unlawful as it unfairly infringes on the Plaintiff’s property right in violation of the principle of tax equality and the substance over form principle. 2) Property tax should be determined on the basis of the lower of the actual transaction price or market price as well as the market price as the acquisition tax.
(b) as shown in the attached Form of the relevant statutes;
C. First, we examine the tax base of the instant land.
The officially announced value of the instant land, which is the property tax base for the instant land, is legitimate.