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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. The Plaintiff is a corporation established for the purpose of improving the people’s residential life and efficiently using the national land by performing duties such as the construction, supply, and management of housing. On December 13, 2007, the Plaintiff is an implementer of a development project of the Dasannam National Development Project (hereinafter “instant development project”) approved for the development plan under Article 207-578 of the Ministry of Construction and Transportation’s notification pursuant to Article 4 of the Urban Development Act, and acquired and owned each land listed in the separate list of real estate (hereinafter “each land of this case”) within the instant development project area through consultation or expropriation procedures.
B. On September 5, 2016, the Defendant notified the KRW 31,635,977, property tax calculated by applying the tax rate of 3 separate taxation under Article 111(1)1 (c) of the Local Tax Act, property tax (urban area portion), KRW 22,145,184, and local education tax, KRW 60,108,35,356, total of KRW 60,108,356, which is calculated by applying the tax rate of 3 separate taxation under Article 111(1)1 (c) of the Local Tax Act.
C. On September 6, 2017, the Defendant notified KRW 38,581,401, property tax calculated by applying the tax rate of 3 separate taxation under Article 111(1)1 (c) of the Local Tax Act, property tax (urban portion) 27,006,981, and local education tax 7,716,280,00 won, totaling KRW 73,304,662,00, calculated by applying the tax rate of 3 separate taxation under Article 111(1)1 (c) of the Local Tax Act.
[Defendant notified KRW 50,102,169, KRW 35,071,518, and KRW 10,434, and KRW 95,194,121, based on the size of 46,598 square meters in the public record at the time of the imposition and notice in 2017; and KRW 35,071,518, and local education tax; but in fact, adjusted the amount of taxation based on the size of 35,883 square meters]
2. Whether each disposition of this case is null and void
A. The Plaintiff’s assertion is a public housing project operator under Article 4 of the Special Act on Public Housing, and after acquiring each of the instant lands, 2016 and 2017.