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(영문) 서울행정법원 2016.10.07 2015구합11141
재산세부과처분취소
Text

1. The plaintiff's claim is dismissed.

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

Reasons

1. Details of the disposition;

A. On November 29, 2010, the Plaintiff was awarded a successful bid in total of KRW 562,311,100,000, for the aggregate of Nos. 41, 42, and 42-1 (hereinafter collectively referred to as “instant real estate,” and individual real estate is referred to as “the instant real estate”) of 17th floor C with the ground of 17th floor (B), Gangseo-gu Seoul Metropolitan Government B large 3165 square meters (hereinafter “B land”).

B. In accordance with Article 4(2) of the former Local Tax Act (Amended by Act No. 13636, Dec. 29, 2015; hereinafter the same) on May 28, 2015 and Article 4(3) and (7) of the Enforcement Decree of the same Act, the Mayor of Seoul Special Metropolitan City determined and publicly announced the change of the standard market price of the portion of the instant real estate as follows.

The area for exclusive use by the unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a building of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a building of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of the unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of a unit of

C. Based on the above statutory standard price and the officially assessed individual land price (3,814,000 won per square meter as of January 1, 2015) in 2015, the Defendant calculated the property tax base as follows and imposed and collected the property tax, property tax, urban area, local resource and facility tax, and local education tax on the instant real estate on the Plaintiff in 2015, respectively.

(hereinafter collectively referred to as “instant taxation”). Separately, Article 41-31, 198, 97, 77, 990, 670 11,190 15,590 15,590 1,570,210 879,320,238,490, 314, 314,040, 2040 82-1, 42-14, 809, 31312,02, 62, 730, 690, 690, 690, 470, 111, 190 15, 571, 2015, 208, 207, 314, 207, 208, 205, 208, 319, 207, 2015

2. Whether the instant taxation disposition is legitimate

(a) as shown in the Attachment of the relevant statutes;

B. The instant case.

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