Seoul High Court-2015-Nu-1368 ( February 23, 2015)

Seocho 2010Ch2413 (Law No. 9.20, 2010)

The calculation of the property tax to be deducted by applying the formula in the Enforcement Rule is against the purpose of the Enforcement Rule. Therefore, it is unlawful.

(In the original instance) The amount of property tax to be deducted pursuant to the formula in the Enforcement Decree of the instant case 】 (Public notice price - the amount of tax base) 】 the smaller of the fair market price ratio of property tax and comprehensive real estate holding tax 】 the property tax rate.

Article 9 of the Gross Real Estate Tax Act

All appeals are dismissed.

The costs of appeal are assessed against the Defendants.

All of the judgment of the court below, the appellate brief, and the records of this case, but the arguments on the grounds of appeal by appellant are not included in the grounds provided for in each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure of Appeal or are recognized to be groundless, and all of the appeals are dismissed under Article 5 of the same Act. It is so decided as per Disposition